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Financial statement Text extracted IIKP

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Page 1
Nomor Surat                      063/DIR-IAR/X/2023
Nama Emiten                      Inti Agri Resources Tbk
Kode Emiten                      IIKP
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 :




Dokumen ini merupakan dokumen resmi Inti Agri Resources Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Inti Agri

                            Resources 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                         Inti Agri Resources 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                         IIKP                                                          Entity code
Nomor identifikasi entitas           AA400                                       Entity identification number
Industri utama entitas               Umum / General                                       Entity main industry
Standar akutansi yang dipilih        PSAK                                    Selected accounting standards
Sektor                               E. Consumer Cyclicals                                               Sector
Subsektor                            E3. Leisure Goods                                               Subsector
Industri                             E32. Sport Equipment &                                            Industry
                                     Hobbies Goods
Subindustri                          E321. Sport Equipment &                                       Subindustry
                                     Hobbies Goods
Informasi pemegang saham                                                 Controlling shareholder information
                                     National Corporation
pengendali
Jenis entitas                        Local Company - Indonesia                                   Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham / Stock                                    Type of listed securities
Jenis papan perdagangan tempat                                           Type of board on which the entity is
                                       Pemantauan Khusus / Watchlist
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
Page 3
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.
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
                                          237,462,823            358,091,601
                                                                                            equivalents
     Piutang usaha                                                                  Trade receivables
          Piutang usaha pihak                                                Trade receivables third
                                                        0          8,717,000
          ketiga                                                                             parties
     Piutang lainnya                                                                Other receivables
          Piutang lainnya pihak                                              Other receivables third
                                       28,257,000,000         24,150,000,000
          ketiga                                                                             parties
     Persediaan lancar                                                            Current inventories
          Persediaan hewan                                                        Current livestock
                                       44,366,500,385         40,876,751,144
          ternak lancar                                                                  inventories
          Persediaan lancar               102,756,191            111,156,437   Current inventories
     Biaya dibayar dimuka                                                    Current prepaid expenses
                                             3,029,160            11,272,300
     lancar
     Uang muka lancar                                                                 Current advances
          Uang muka lancar                                                               Other current
                                           72,000,000              42,595,000
          lainnya                                                                           advances
     Pajak dibayar dimuka                                                           Current prepaid taxes
                                           12,226,037              24,238,350
     lancar
     Jumlah aset lancar                73,050,974,596         65,582,821,832        Total current assets
   Aset tidak lancar                                                                    Non-current assets
     Investasi pada ventura                                                         Investments in joint
     bersama dan entitas                                                        ventures and associates
     asosiasi
          Investasi pada entitas                                                      Investments in
                                          194,936,527            194,936,527
          asosiasi                                                                        associates
     Aset pajak tangguhan              15,973,954,221         14,111,731,492        Deferred tax assets
     Hewan ternak produksi             91,425,652,889         99,088,145,390       Livestock production
     Aset tetap                                                                     Property, plant, and
                                       56,702,323,332         62,247,910,983
                                                                                              equipment
       Aset tidak lancar                                                              Other non-current
                                       10,443,706,776         10,443,706,776
       non-keuangan lainnya                                                         non-financial assets
       Jumlah aset tidak lancar      174,740,573,745         186,086,431,168 Total non-current assets
   Jumlah aset                       247,791,548,341         251,669,253,000                   Total assets
Liabilitas dan ekuitas                                                                   Liabilities and equity
   Liabilitas                                                                                      Liabilities
       Liabilitas jangka pendek                                                      Current liabilities
          Utang usaha                                                               Trade payables
              Utang usaha pihak                                                 Trade payables
                                           73,690,000             18,846,000
              ketiga                                                                 third parties
          Utang lainnya                                                             Other payables
              Utang lainnya pihak                                                Other payables
                                          744,145,000            247,795,000
              ketiga                                                                 third parties
          Uang muka                                                             Current advances
          pelanggan jangka                                                         from customers
          pendek
              Uang muka                                                          Current advances
              pelanggan jangka                                                     from customers
                                        1,202,300,000           1,299,875,000
              pendek pihak                                                             third parties
Page 5
         ketiga
      Beban akrual jangka                                                     Current accrued
                                    547,726,786           827,212,145
      pendek                                                                         expenses
      Utang pajak                      2,701,880             2,214,539          Taxes payable
      Jumlah liabilitas                                                          Total current
                                   2,570,563,666         2,395,942,684
      jangka pendek                                                                  liabilities
  Liabilitas jangka                                                         Non-current liabilities
  panjang
      Utang pihak berelasi                                                   Non-current due to
                                 21,648,797,086        21,648,797,086
      jangka panjang                                                              related parties
      Kewajiban imbalan                                                               Long-term
      pasca kerja jangka           1,265,794,666         1,265,794,666         post-employment
      panjang                                                                 benefit obligations
      Jumlah liabilitas                                                      Total non-current
                                 22,914,591,752        22,914,591,752
      jangka panjang                                                                   liabilities
  Jumlah liabilitas              25,485,155,418        25,310,534,436               Total liabilities
Ekuitas                                                                                           Equity
  Ekuitas yang                                                               Equity attributable to
  diatribusikan kepada                                                    equity owners of parent
  pemilik entitas induk                                                                         entity
      Saham biasa               364,800,000,000       364,800,000,000           Common stocks
      Tambahan modal                                                           Additional paid-in
                                   9,303,333,059         9,303,333,059
      disetor                                                                              capital
      Cadangan pengukuran                                                             Reserve of
      kembali program               521,701,974           521,701,974       remeasurements of
      imbalan pasti                                                        defined benefit plans
      Saldo laba                                                            Retained earnings
      (akumulasi kerugian)                                                               (deficit)
         Saldo laba yang                                                        Appropriated
         telah ditentukan             50,000,000            50,000,000     retained earnings
         penggunaannya
         Saldo laba yang                                                     Unappropriated
         belum ditentukan     ( 152,553,848,893 )   ( 148,506,955,763 )    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                      Total equity
      diatribusikan kepada                                            attributable to equity
                                222,121,186,140       226,168,079,270
      pemilik entitas induk                                                owners of parent
                                                                                       entity
   Kepentingan                                                         Non-controlling interests
                                    185,206,783           190,639,294
   non-pengendali
   Jumlah ekuitas               222,306,392,923       226,358,718,564                   Total equity
Jumlah liabilitas dan                                                      Total liabilities and equity
                                247,791,548,341       251,669,253,000
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
                                        8,828,949,527          3,021,469,314
usaha
Beban pokok penjualan dan                                                            Cost of sales and revenue
                                    ( 14,895,141,251 )     ( 14,906,163,362 )
pendapatan
Jumlah laba bruto                    ( 6,066,191,724 )     ( 11,884,694,048 )                Total gross profit
Beban penjualan                        ( 806,063,752 )        ( 332,704,792 )                  Selling expenses
Beban umum dan administrasi                                                        General and administrative
                                     ( 2,539,045,656 )      ( 3,864,417,423 )
                                                                                                       expenses
Pendapatan keuangan                            393,723             1,182,302                    Finance income
Beban bunga dan keuangan                  ( 5,217,811 )        ( 10,665,625 )        Interest and finance costs
Keuntungan (kerugian) selisih                                                     Gains (losses) on changes in
                                          ( 1,323,107 )           33,881,819
kurs mata uang asing                                                                    foreign exchange rates
Pendapatan lainnya                      3,502,899,957            202,473,942                       Other income
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                     ( 5,914,548,370 )     ( 15,854,943,825 )
pajak penghasilan
Pendapatan (beban) pajak                1,862,222,729          3,260,913,987            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                     ( 4,052,325,641 )     ( 12,594,029,838 )
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                   ( 4,052,325,641 )     ( 12,594,029,838 )               Total profit (loss)
Jumlah laba rugi komprehensif        ( 4,052,325,641 )     ( 12,594,029,838 )   Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                         Profit (loss) attributable to
                                     ( 4,046,893,130 )     ( 12,581,117,037 )
   diatribusikan ke entitas induk                                                                parent entity
   Laba (rugi) yang dapat                                                         Profit (loss) attributable to
   diatribusikan ke kepentingan           ( 5,432,511 )        ( 12,912,801 )      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    ( 4,046,893,130 )     ( 12,581,117,037 )    attributable to parent entity
   induk
   Laba rugi komprehensif yang                                                      Comprehensive income
   dapat diatribusikan ke                 ( 5,432,511 )        ( 12,912,801 ) attributable to non-controlling
   kepentingan non-pengendali                                                                       interests
Laba (rugi) per saham                                                               Earnings (loss) per share
   Laba per saham dasar                                                          Basic earnings per share
   diatribusikan kepada                                                               attributable to equity
   pemilik entitas induk                                                       owners of the parent entity
       Laba (rugi) per saham                                                   Basic earnings (loss) per
       dasar dari operasi yang                  ( 1.21 )              ( 3.75 )     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
                                                                                                Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                                                                                                    Kepentingan
                                                 Saham biasa                                       kembali program            ditentukan               ditentukan          diatribusikan kepada                                   Ekuitas
                                                                          disetor                                                                                                                      non-pengendali
                                                                                                     imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                                                 Non-controlling interests      Equity
                                                                                                                              earnings                 earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                                                      Balance before restatement at beginning of
                                                 364,800,000,000          9,303,333,059                 521,701,974               50,000,000      ( 148,506,955,763 )         226,168,079,270                190,639,294        226,358,718,564
                                                                                                                                                                                                                                                                                         period
  Posisi ekuitas, awal periode                   364,800,000,000          9,303,333,059                 521,701,974               50,000,000      ( 148,506,955,763 )         226,168,079,270                190,639,294        226,358,718,564     Equity position, beginning of the period
  Laba (rugi)                                                                                                                                        ( 4,046,893,130 )        ( 4,046,893,130 )              ( 5,432,511 )      ( 4,052,325,641 )                                  Profit (loss)
  Posisi ekuitas, akhir periode                  364,800,000,000          9,303,333,059                 521,701,974               50,000,000      ( 152,553,848,893 )         222,121,186,140                185,206,783        222,306,392,923           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
                                                                                                Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                                                                                                    Kepentingan
                                                 Saham biasa                                       kembali program            ditentukan               ditentukan          diatribusikan kepada                                     Ekuitas
                                                                          disetor                                                                                                                      non-pengendali
                                                                                                     imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                                                 Non-controlling interests       Equity
                                                                                                                              earnings                 earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                    Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                                                       Balance before restatement at beginning of
                                                 364,800,000,000          9,303,333,059                 192,423,573               50,000,000      ( 100,204,906,717 )         274,140,849,915                217,508,673         274,358,358,588
                                                                                                                                                                                                                                                                                          period
  Posisi ekuitas, awal periode                   364,800,000,000          9,303,333,059                 192,423,573               50,000,000      ( 100,204,906,717 )          274,140,849,915               217,508,673          274,358,358,588    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                       ( 12,581,117,037 )       ( 12,581,117,037 )            ( 12,912,801 )       ( 12,594,029,838 )                                  Profit (loss)
  Posisi ekuitas, akhir periode                  364,800,000,000          9,303,333,059                 192,423,573               50,000,000      ( 112,786,023,754 )          261,559,732,878               204,595,872          261,764,328,750          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
                                      8,740,091,527           7,696,993,681
      pelanggan
   Pembayaran kas dari                                                            Cash payments from
   aktivitas operasi                                                               operating activities
      Pembayaran kepada                                                      Payments to suppliers for
      pemasok atas barang dan      ( 5,708,274,164 )       ( 7,114,679,957 )     goods and services
      jasa
      Pembayaran kas lainnya                                                   Other cash payments for
                                   ( 3,024,817,531 )       ( 3,073,901,457 )
      untuk beban operasi                                                            operating activities
   Kas diperoleh dari                                                        Cash generated from (used
                                           6,999,832       ( 2,491,587,733 )
   (digunakan untuk) operasi                                                                in) operations
   Penerimaan pengembalian                                                   Income taxes refunded (paid)
   (pembayaran) pajak                                                              from operating activities
                                     ( 116,359,052 )         ( 202,957,146 )
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                               Total net cash flows
   yang diperoleh dari                                                               received from (used in)
                                     ( 109,359,220 )       ( 2,694,544,879 )
   (digunakan untuk) aktivitas                                                           operating activities
   operasi
Arus kas dari aktivitas                                                           Cash flows from investing
investasi                                                                                            activities
   Pembayaran untuk perolehan                                                   Payments for acquisition of
                                      ( 10,875,000 )          ( 17,032,000 )
   aset tetap                                                                property, plant and equipment
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                      ( 10,875,000 )          ( 17,032,000 )
   (digunakan untuk) aktivitas                                                         investing activities
   investasi
Arus kas dari aktivitas                                                              Cash flows from financing
pendanaan                                                                                             activities
   Jumlah arus kas bersih                                                               Total net cash flows
   yang diperoleh dari                                                               received from (used in)
                                                      0                       0
   (digunakan untuk) aktivitas                                                           financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                  Total net increase (decrease)
                                     ( 120,234,220 )       ( 2,711,576,879 )
bersih kas dan setara kas                                                    in cash and cash equivalents
Kas dan setara kas arus kas,                                                Cash and cash equivalents cash
                                        358,091,601           3,021,578,591
awal periode                                                                   flows, beginning of the period
Efek perubahan nilai kurs pada                                              Effect of exchange rate changes
                                          ( 394,558 )             6,222,936
kas dan setara kas                                                             on cash and cash equivalents
Kas dan setara kas arus kas,                                                    Cash and cash equivalents
                                        237,462,823             316,224,648
akhir periode                                                                cash flows, end of the period
Page 10
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 11
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                            Property, plant, and equipment
                                                                                                     Pengurangan aset        Reklasifikasi aset
                                                Aset tetap, awal periode   Penambahan aset tetap                                                        Aset tetap, akhir periode
                                                                                                          tetap                     tetap
                                                  Property, plant, and                                                       Reclassifications of
                                                                            Addition in property,   Disposals in property,                                Property, plant, and
                                                 equipment, beginning                                                        property, plant, and
                                                                            plant, and equipment    plant, and equipment                                 equipment, end period
                                                        period                                                                   equipment
Nilai perolehan, kotor Tanah, dimiliki                                                                                                                                                Land, directly owned Carrying amount, gross
                                                      22,792,635,510                                                                                          22,792,635,510
                       langsung
                       Bangunan dan                                                                                                                                                 Building and leasehold
                       fasilitasnya, dimiliki       137,667,045,652                                   ( 1,543,042,163 )                                      136,124,003,489         improvement, directly
                       langsung                                                                                                                                                                      owned
                       Mesin dan peralatan,                                                                                                                                                 Machinery and
                       dimiliki langsung              10,889,844,532                                    ( 200,000,000 )          ( 51,073,200 )               10,638,771,332            equipment, directly
                                                                                                                                                                                                     owned
                       Perabot dan peralatan                                                                                                                                           Furniture and office
                       kantor, dimiliki                8,729,739,086                                     ( 51,073,200 )              51,073,200                 8,729,739,086           equipment, directly
                       langsung                                                                                                                                                                      owned
                       Kendaraan bermotor,                                                                                                                                           Motor vehicle, directly
                                                       3,295,670,000                                                                                            3,295,670,000
                       dimiliki langsung                                                                                                                                                             owned
                       Lainnya, dimiliki                                                                                                                                            Others, directly owned
                                                         992,921,068                 10,875,000                                                                 1,003,796,068
                       langsung
                       Dimiliki langsung            184,367,855,848                  10,875,000       ( 1,794,115,363 )                             0        182,584,615,485               Directly owned
                       Aset tetap                                                                                                                                                    Property, plant, and
                                                    184,367,855,848                  10,875,000       ( 1,794,115,363 )                             0        182,584,615,485
                                                                                                                                                                                               equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                   Building and leasehold      Carrying amount,
                     fasilitasnya, dimiliki           99,166,287,513             5,162,514,219        ( 1,345,823,199 )                                      102,982,978,533         improvement, directly          accumulated
                     langsung                                                                                                                                                                        owned           depreciation
                     Mesin dan peralatan,                                                                                                                                                   Machinery and
                     dimiliki langsung                10,811,366,522                 19,144,786         ( 251,073,200 )                                       10,579,438,108            equipment, directly
                                                                                                                                                                                                     owned
                       Perabot dan peralatan                                                                                                                                           Furniture and office
                       kantor, dimiliki                8,671,767,447                 16,464,189                                                                 8,688,231,636           equipment, directly
                       langsung                                                                                                                                                                      owned
                       Kendaraan bermotor,                                                                                                                                           Motor vehicle, directly
                                                       2,855,670,045               123,750,000                                                                  2,979,420,045
                       dimiliki langsung                                                                                                                                                             owned
                       Lainnya, dimiliki                                                                                                                                            Others, directly owned
Page 12
                  langsung                614,853,338      37,370,493                           652,223,831
                  Dimiliki langsung   122,119,944,865   5,359,243,687   ( 1,596,896,399 )   125,882,292,153       Directly owned
                  Aset tetap                                                                                  Property, plant, and
                                      122,119,944,865   5,359,243,687   ( 1,596,896,399 )   125,882,292,153
                                                                                                                       equipment
Nilai perolehan   Aset tetap                                                                                  Property, plant, and   Carrying amount
                                       62,247,910,983                                        56,702,323,332
                                                                                                                       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          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                 22,792,635,510                                              22,792,635,510            Land, directly owned            Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                   Building and leasehold
                                                                 137,667,045,652                                             137,667,045,652
                         dimiliki langsung                                                                                                     improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                           Machinery and equipment,
                                                                  10,819,594,532                      70,250,000              10,889,844,532
                         langsung                                                                                                                              directly owned
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                    8,698,738,386                     31,000,700               8,729,739,086
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                    3,295,670,000                                              3,295,670,000
                         langsung
                         Lainnya, dimiliki langsung                  992,921,068                                                 992,921,068               Others, directly owned
                         Dimiliki langsung                       184,266,605,148                    101,250,700              184,367,855,848                      Directly owned
                         Aset tetap                                                                                                                         Property, plant, and
                                                                 184,266,605,148                    101,250,700              184,367,855,848
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                        Building and leasehold Carrying amount, accumulated
                                                                  92,282,935,221                 6,883,352,292                99,166,287,513
                         dimiliki langsung                                                                                                          improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                  10,757,460,719                      53,905,803              10,811,366,522
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                    8,651,654,619                     20,112,828                8,671,767,447
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                    2,690,670,046                   164,999,999                 2,855,670,045
                         langsung
                         Lainnya, dimiliki langsung                  565,207,262                    49,646,076                   614,853,338              Others, directly owned
                         Dimiliki langsung                       114,947,927,867                 7,172,016,998               122,119,944,865                    Directly owned
                         Aset tetap                                                                                                                        Property, plant, and
                                                                 114,947,927,867                 7,172,016,998               122,119,944,865
                                                                                                                                                                     equipment
Nilai perolehan          Aset tetap                                                                                                                        Property, plant, and               Carrying amount
                                                                  69,318,677,281                                              62,247,910,983
                                                                                                                                                                     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       177,021,907,581      185,324,143,494          Beginning raw inventory
Persediaan bahan baku akhir      171,960,756,576      179,446,981,162             Ending raw inventory
Bahan baku yang digunakan          5,061,151,005         5,877,162,332            Raw inventory used
Makan dan minuman                    435,619,650           440,547,160              Food and beverage
Pengangkutan dan bongkar muat        526,864,368         1,057,180,069      Freight and handling costs
Upah, tenaga kerja langsung        2,552,085,871         3,017,658,274          Wages and direct labor
Amortisasi                         1,981,248,335         2,259,944,999                      Amortization
Depresiasi                         4,950,879,584         4,976,373,296                      Depreciation
Perbaikan dan pemeliharaan            40,029,261            60,899,446       Repairs and maintenance
Beban utilitas                       556,051,030           687,886,064                 Utilities expense
Jumlah biaya produksi             16,103,929,104        18,377,651,640          Total production cost
Barang setengah jadi awal                      0                     0         Beginning wip inventory
Harga pokok produksi              16,103,929,104        18,377,651,640  Cost of goods manufactured
Barang jadi awal                               0                     0 Beginning finish goods inventory
Biaya overhead lainnya             1,649,042,480         1,840,973,835                         Overhead
Beban pokok pendapatan                                                        Other cost of goods sold
                                 ( 2,857,830,333 )    ( 5,312,462,113 )
lainnya
Beban pokok penjualan dan                                                   Cost of sales and revenue
                                   14,895,141,251       14,906,163,362
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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