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Nomor Surat 049/GP-X/2023
Nama Emiten Perdana Bangun Pusaka Tbk
Kode Emiten KONI
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. Perdana Holding Jl. Gunung 1993 1993 17.894 JUTAAN IDR 99.99
Adiloka Company Sahari No. 78
Jakarta Pusat
Dokumen ini merupakan dokumen resmi Perdana Bangun Pusaka Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.
Perdana Bangun Pusaka Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information
Informasi umum General information
30 September 2023
Nama entitas Perdana Bangun Pusaka 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 KONI Entity code
Nomor identifikasi entitas AA242 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor C. Industrials Sector
Subsektor C2. Industrial Services Subsector
Industri C22. Commercial Services Industry
Subindustri C223. Office Supplies Subindustry
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 Any Key Audit Matters Opinion
Jumlah Hal Audit Utama Total Key Audit Matters
Paragraf Hal Audit Utama Key Audit Matters Paragraph
Tanggal laporan audit atau hasil Date of auditor's opinion or result of
laporan review review report
Auditor tahun berjalan Current year auditor
Nama partner audit tahun berjalan Name of current year audit signing
partner
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Lama tahun penugasan partner yang Number of years served as audit
menandatangani signing partner
Auditor tahun sebelumnya Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
partner
Kepatuhan terhadap pemenuhan Whether in compliance with OJK rules
peraturan OJK Nomor: No. 75/POJK.04/2017 concerning
Ya / Yes
75/POJK.04/2017 tentang Tanggung responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan financial statements
Kepatuhan terhadap pemenuhan Compliance to the independency of
independensi akuntan yang Accountant that provide services in
memberikan jasa audit di pasar modal Capital Market as regulated in OJK
sesuai dengan POJK Nomor Ya / Yes rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang concerning The Use of Public
Penggunaan Jasa Akuntan Publik Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry
Laporan posisi keuangan Statement of financial position
30 September 2023 31 December 2022
Aset Assets
Aset lancar Current assets
Kas dan setara kas Cash and cash
28,952,888,958 33,998,140,756
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
23,710,706,010 24,146,371,737
ketiga parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables
358,063,017 396,586,809
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 53,464,767,850 49,260,307,222 Current inventories
Uang muka lancar Current advances
Uang muka lancar Other current
161,949,301 484,855,480
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
2,854,702,434 967,202,509
lancar
Jumlah aset lancar 109,503,077,570 109,253,464,513 Total current assets
Aset tidak lancar Non-current assets
Aset pajak tangguhan 2,485,966,092 2,471,041,599 Deferred tax assets
Properti investasi 10,251,974,685 10,295,197,587 Investment properties
Aset tetap Property, plant, and
21,283,983,138 19,656,359,234
equipment
Aset takberwujud selain Intangible assets other
422,102,715 471,313,582
goodwill than goodwill
Jumlah aset tidak lancar 34,444,026,630 32,893,912,002 Total non-current assets
Jumlah aset 143,947,104,200 142,147,376,515 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Utang usaha pihak Trade payables
122,305,000 7,598,296,904
ketiga third parties
Beban akrual jangka Current accrued
543,366,264 1,092,536,263
pendek expenses
Utang pajak 44,533,628 861,354,270 Taxes payable
Pendapatan diterima Current unearned
1,230,076,626 1,357,040,873
dimuka jangka pendek revenue
Jumlah liabilitas Total current
1,940,281,518 10,909,228,310
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Uang muka Non-current
pelanggan jangka advances from
panjang customers
Uang muka Non-current
pelanggan jangka advances from
1,085,250,468 1,025,182,468
panjang pihak customers third
ketiga parties
Pendapatan Non-current deferred
ditangguhkan jangka 1,819,696,541 1,788,610,141 revenue
Page 5
panjang
Kewajiban imbalan Long-term
pasca kerja jangka 10,442,883,000 10,442,883,000 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
13,347,830,009 13,256,675,609
jangka panjang liabilities
Jumlah liabilitas 15,288,111,527 24,165,903,919 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 78,000,000,000 78,000,000,000 Common stocks
Tambahan modal Additional paid-in
48,080,485,432 48,080,485,432
disetor capital
Komponen ekuitas Other components of
8,347,481,067 8,347,481,067
lainnya equity
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Unappropriated
belum ditentukan ( 5,769,292,343 ) ( 16,446,812,420 ) retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
128,658,674,156 117,981,154,079
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
318,517 318,517
non-pengendali
Jumlah ekuitas 128,658,992,673 117,981,472,596 Total equity
Jumlah liabilitas dan Total liabilities and equity
143,947,104,200 142,147,376,515
ekuitas
Page 6
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
30 September 2023 30 September 2022
Penjualan dan pendapatan Sales and revenue
166,624,897,080 120,794,475,338
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 132,589,718,494 ) ( 95,943,098,149 )
pendapatan
Jumlah laba bruto 34,035,178,586 24,851,377,189 Total gross profit
Beban penjualan ( 21,579,055,592 ) ( 17,881,486,022 ) Selling expenses
Beban umum dan administrasi General and administrative
( 1,531,779,504 ) ( 1,775,140,049 )
expenses
Pendapatan keuangan 896,731,424 1,133,777,627 Finance income
Beban bunga dan keuangan ( 57,842,856 ) ( 241,983,707 ) Interest and finance costs
Beban pajak final ( 360,017,712 ) ( 1,306,089,283 ) Final tax expenses
Pendapatan lainnya 1,618,993,993 2,583,975,000 Other income
Jumlah laba (rugi) sebelum Total profit (loss) before tax
13,022,208,339 7,364,430,755
pajak penghasilan
Pendapatan (beban) pajak ( 2,344,688,262 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
10,677,520,077 7,364,430,755
yang dilanjutkan continuing operations
Jumlah laba (rugi) 10,677,520,077 7,364,430,755 Total profit (loss)
Jumlah laba rugi komprehensif 10,677,520,077 7,364,430,755 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
10,677,520,077 7,364,430,755
diatribusikan ke entitas induk parent entity
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas 10,677,520,077 7,364,430,755 attributable to parent entity
induk
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada attributable to equity
pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 42.37 29.22 share from continuing
dilanjutkan operations
Page 7
[1410000] Statement of changes in equity - General 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 Balance before restatement at beginning of
78,000,000,000 48,080,485,432 8,347,481,067 ( 16,446,812,420 ) 117,981,154,079 318,517 117,981,472,596
kembali period
Posisi ekuitas, awal periode 78,000,000,000 48,080,485,432 8,347,481,067 ( 16,446,812,420 ) 117,981,154,079 318,517 117,981,472,596 Equity position, beginning of the period
Laba (rugi) 10,677,520,077 10,677,520,077 10,677,520,077 Profit (loss)
Posisi ekuitas, akhir periode 78,000,000,000 48,080,485,432 8,347,481,067 ( 5,769,292,343 ) 128,658,674,156 318,517 128,658,992,673 Equity position, end of the period
Page 8
[1410000] Statement of changes in equity - General Industry - Prior Year
30 September 2022
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang belum Ekuitas yang dapat
Tambahan modal Uang muka setoran Komponen transaksi Kepentingan
Saham biasa ditentukan diatribusikan kepada Ekuitas
disetor modal ekuitas lainnya non-pengendali
penggunaannya entitas induk
Other components of Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Advances in capital stock Non-controlling interests Equity
equity transactions earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 63,000,000,000 33,080,485,432 30,000,000,000 7,838,072,352 ( 35,404,495,852 ) 98,514,061,932 318,445 110,107,633,126 Balance before restatement at beginning of period
Penyesuaian Adjustments
Penerapan awal standar akuntansi baru dan Initial adoption of new and revised accounting
11,593,252,677 11,593,252,677 67 11,593,252,744
revisi standards
Penyesuaian lainnya 509,408,715 509,408,715 5 509,408,720 Other adjustments
Posisi ekuitas, awal periode 63,000,000,000 33,080,485,432 30,000,000,000 8,347,481,067 ( 23,811,243,175 ) 110,616,723,324 318,517 110,617,041,841 Equity position, beginning of the period
Laba (rugi) 7,364,430,755 7,364,430,755 7,364,430,755 Profit (loss)
Penerbitan saham biasa 15,000,000,000 15,000,000,000 ( 30,000,000,000 ) 0 Issuance of common stocks
Posisi ekuitas, akhir periode 78,000,000,000 48,080,485,432 0 8,347,481,067 ( 16,446,812,420 ) 117,981,154,079 318,517 117,981,472,596 Equity position, end of the period
Page 9
[1510000] Statement of cash flows, direct method - General Industry
Laporan arus kas Statement of cash flows
30 September 2023 30 September 2022
Arus kas dari aktivitas operasi Cash flows from operating
activities
Penerimaan kas dari Cash receipts from
aktivitas operasi operating activities
Penerimaan dari Receipts from customers
166,964,684,960 123,096,092,332
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 161,666,216,000 ) ( 100,936,594,316 ) goods and services
jasa
Pembayaran kas lainnya Other cash payments for
( 18,883,135,502 )
untuk beban operasi operating activities
Kas diperoleh dari Cash generated from (used
5,298,468,960 3,276,362,514
(digunakan untuk) operasi in) operations
Penerimaan bunga dari Interests received from
2,240,708,369 1,133,777,627
aktivitas operasi operating activities
Pembayaran bunga dari Interests paid from operating
( 17,140,525 ) ( 147,717,526 )
aktivitas operasi activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 3,324,443,108 ) ( 2,135,447,386 )
penghasilan dari aktivitas
operasi
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas 2,317,963,381 from operating activities
operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
4,197,593,696 4,444,938,610
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Penerimaan dari pelepasan Proceeds from disposal of
aset tidak lancar atau non-current assets or
kelompok lepasan yang disposal groups classified as
52,045,455
diklasifikasikan sebagai held-for-sale and
dimiliki untuk dijual dan discontinued operations
operasi yang dihentikan
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 2,151,180,124 ) ( 811,006,125 ) from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 2,151,180,124 ) ( 758,960,670 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Pembayaran pinjaman bank ( 7,091,665,370 ) Payments of bank loans
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 7,091,665,370 )
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 5,045,251,798 ) 3,685,977,940
bersih kas dan setara kas in cash and cash equivalents
Page 10
Kas dan setara kas arus kas, 33,998,140,756 36,378,941,709 Cash and cash equivalents cash
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
28,952,888,958 40,064,919,649
akhir periode cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
30 September 2023
Aset tetap Property, plant, and equipment
Aset tetap, 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 17,093,181,516 17,093,181,516 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
17,832,824,065 17,832,824,065
dimiliki langsung improvement, directly owned
Mesin dan peralatan, dimiliki Machinery and equipment,
8,206,932,041 8,206,932,041
langsung directly owned
Perabot dan peralatan kantor, Furniture and office equipment,
1,972,093,223 6,772,875 1,978,866,098
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
10,618,459,535 2,144,407,249 12,762,866,784
langsung
Dimiliki langsung 55,723,490,380 2,151,180,124 57,874,670,504 Directly owned
Aset tetap Property, plant, and
55,723,490,380 2,151,180,124 57,874,670,504
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount, accumulated
16,673,941,141 148,905,980 16,822,847,121
dimiliki langsung improvement, directly owned depreciation
Mesin dan peralatan, dimiliki Machinery and equipment,
8,203,000,744 2,490,060 8,205,490,804
langsung directly owned
Perabot dan peralatan kantor, Furniture and office equipment,
1,960,761,705 12,013,788 1,972,775,493
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
9,229,427,556 360,146,392 9,589,573,948
langsung
Dimiliki langsung 36,067,131,146 523,556,220 36,590,687,366 Directly owned
Aset tetap Property, plant, and
36,067,131,146 523,556,220 36,590,687,366
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
19,656,359,234 21,283,983,138
equipment
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Aset tetap, awal periode Penambahan aset tetap Pengurangan aset tetap Aset tetap, akhir periode
Property, plant, and
Addition in property, plant, Disposals in property, Property, plant, and
equipment, beginning
and equipment plant, and equipment equipment, end period
period
Nilai perolehan, kotor Tanah, dimiliki langsung 17,093,181,516 17,093,181,516 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
dimiliki langsung 17,832,824,065 17,832,824,065 improvement, directly
owned
Mesin dan peralatan, Machinery and equipment,
8,206,932,041 8,206,932,041
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
1,964,140,811 7,952,412 1,972,093,223
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
9,502,955,119 1,218,425,325 ( 102,920,909 ) 10,618,459,535
dimiliki langsung owned
Dimiliki langsung 54,600,033,552 1,226,377,737 ( 102,920,909 ) 55,723,490,380 Directly owned
Aset tetap Property, plant, and
54,600,033,552 1,226,377,737 ( 102,920,909 ) 55,723,490,380
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount,
dimiliki langsung 16,532,171,306 141,769,835 16,673,941,141 improvement, directly accumulated depreciation
owned
Mesin dan peralatan, Machinery and equipment,
8,200,000,744 3,000,000 8,203,000,744
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
1,960,441,625 320,080 1,960,761,705
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
9,007,483,456 324,865,009 ( 102,920,909 ) 9,229,427,556
dimiliki langsung owned
Dimiliki langsung 35,700,097,131 469,954,924 ( 102,920,909 ) 36,067,131,146 Directly owned
Aset tetap Property, plant, and
35,700,097,131 469,954,924 ( 102,920,909 ) 36,067,131,146
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
18,899,936,421 19,656,359,234
equipment
Page 14
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 15
[1630000] Notes to the financial statements - Inventories - General Industry
Page 16
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 17
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry
Beban pokok penjualan Cost of good sold
30 September 2023 30 September 2022
Persediaan bahan baku awal 39,324,888,322 33,446,830,932 Beginning raw inventory
Pembelian bahan baku 146,729,598,022 101,821,155,539 Purchased raw inventory
Persediaan bahan baku akhir 53,464,767,850 39,324,888,322 Ending raw inventory
Bahan baku yang digunakan 132,589,718,494 95,943,098,149 Raw inventory used
Jumlah biaya produksi 132,589,718,494 95,943,098,149 Total production cost
Harga pokok produksi 132,589,718,494 95,943,098,149 Cost of goods manufactured
Beban pokok penjualan dan Cost of sales and revenue
132,589,718,494 95,943,098,149
pendapatan
Page 18
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 19
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 20
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 21
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 22
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 23
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 24
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
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