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Financial statement Text extracted CSAP

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Page 1
Nomor Surat                      056/OJK/BEI/KSEI/X/2023
Nama Emiten                      Catur Sentosa Adiprana Tbk
Kode Emiten                      CSAP
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              Distributor      Palembang         1995         Operasi            240.463.580     RIBUAN           IDR       51.0
    Caturadiluhur     Bahan
    Sentosa         Bangunan
  2 PT              Distributor       Jakarta         1995          Operasi             86.637.639     RIBUAN           IDR       90.0
    Caturaditya       Bahan
    Sentosa        Keramik Mulia
  3 PT Catur        Distributor        Medan          1995           Tidak               5.504.000     RIBUAN           IDR       99.0
    Karda             Bahan                                        Beroperasi
    Sentosa         Bangunan
  4 PT Catur Mitra Perdagangan        Jakarta         1997          Operasi          6.022.931.375     RIBUAN           IDR       99.9
    Sejati Sentosa Peralatan dan
                      Bahan
                    Bangunan
  5 PT Catur Hasil Distributor       Lampung          1997          Operasi            111.348.886     RIBUAN           IDR       55.0
    Sentosa           Bahan
                    Bangunan
  6 PT Catur        Distributor      Yogyakarta       1997          Operasi             91.241.276     RIBUAN           IDR       70.0
    Logamindo         Bahan
                    Bangunan
  7 PT Catur       Perdagangan        Jakarta         2009          Operasi            232.116.635     RIBUAN           IDR       99.0
    Sentosa         Besar dan
    Berhasil           Impor
                   Furniture dari
                     Kayu dan
                     Souvenir
  8 PT Eleganza     Distributor       Jakarta         2010          Operasi             94.794.471     RIBUAN           IDR       51.0
    Tile Indonesia    Bahan
                    Bangunan
  9 PT Catur        Distributor       Jakarta         2012          Operasi            948.867.021     RIBUAN           IDR       99.0
    Sentosa           Barang
    Anugerah        Konsumen
 10 PT Catur       Pengembang         Manado          2017           Belum              96.753.834     RIBUAN           IDR       60.0
    Berkat           Kawasan                                       Beroperasi
    Bersama        Pergudangan
 11 PT Kusuma       Distributor       Jakarta         1990          Operasi            120.389.335     RIBUAN           IDR       40.8
    Kemindo        Bahan Kimia
    Sentosa




 Dokumen ini merupakan dokumen resmi Catur Sentosa Adiprana Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                      Catur Sentosa Adiprana 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                         Catur Sentosa Adiprana 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                           CSAP                                                      Entity code
Nomor identifikasi entitas             AA497                                   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                              E7. Retailing                                               Subsector
Industri                               E74. Specialty Retail                                         Industry
Subindustri                            E743. Home Improvement                                   Subindustry
                                       Retail
Informasi pemegang saham                                               Controlling shareholder information
                                       National Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                               Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                Type of listed securities
Jenis papan perdagangan tempat                                         Type of board on which the entity is
                                       Utama / Main
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas 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      Ribuan / In Thousand                                          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
Page 3
                                                                                   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
                                          154,369,671          143,607,901
                                                                                          equivalents
     Piutang usaha                                                                Trade receivables
          Piutang usaha pihak                                              Trade receivables third
                                        1,661,936,177        1,573,401,745
          ketiga                                                                           parties
          Piutang usaha pihak                                                  Trade receivables
                                             2,259,088           2,673,383
          berelasi                                                                 related parties
     Piutang lainnya                                                              Other receivables
          Piutang lainnya pihak                                            Other receivables third
                                          286,925,157          268,505,626
          ketiga                                                                           parties
          Piutang lainnya pihak                                                 Other receivables
                                               214,050             525,485
          berelasi                                                                 related parties
     Persediaan lancar                                                          Current inventories
          Persediaan lancar             3,266,583,983        3,418,954,688   Current inventories
     Biaya dibayar dimuka                                                  Current prepaid expenses
                                           60,677,699           16,198,181
     lancar
     Pajak dibayar dimuka                                                        Current prepaid taxes
                                          140,397,678           56,094,950
     lancar
     Aset non-keuangan lancar                                              Other current non-financial
                                          100,624,545           54,409,474
     lainnya                                                                                     assets
     Jumlah aset lancar                 5,673,988,048        5,534,371,433     Total current assets
   Aset tidak lancar                                                                 Non-current assets
     Aset keuangan tidak                                                      Non-current financial
     lancar                                                                                      assets
          Aset keuangan tidak                                                   Other non-current
                                             6,500,000           6,500,000
          lancar lainnya                                                           financial assets
     Aset pajak tangguhan                  82,028,217           72,858,311        Deferred tax assets
     Aset tetap                                                                   Property, plant, and
                                        4,438,560,974        3,657,882,743
                                                                                            equipment
       Klaim atas pengembalian                                              Non-current claims for tax
                                          246,679,539          198,029,829
       pajak tidak lancar                                                                         refund
       Aset tidak lancar                                                             Other non-current
                                          235,559,031          175,953,703
       non-keuangan lainnya                                                      non-financial assets
       Jumlah aset tidak lancar         5,009,327,761        4,111,224,586 Total non-current assets
   Jumlah aset                         10,683,315,809        9,645,596,019                   Total assets
Liabilitas dan ekuitas                                                                 Liabilities and equity
   Liabilitas                                                                                    Liabilities
       Liabilitas jangka pendek                                                     Current liabilities
          Utang bank jangka                                                 Short term bank loans
                                        1,912,104,224        1,898,883,886
          pendek
          Utang usaha                                                             Trade payables
              Utang usaha pihak                                                 Trade payables
                                        2,108,662,836        2,103,622,117
              ketiga                                                                third parties
              Utang usaha pihak                                                 Trade payables
                                          728,323,056         716,638,765
              berelasi                                                           related parties
          Utang lainnya                                                           Other payables
              Utang lainnya pihak                                               Other payables
                                          172,527,795         127,076,449
              ketiga                                                                third parties
          Beban akrual jangka                                                      Current accrued
Page 5
      pendek                        89,367,789      105,700,225                expenses
      Utang pajak                   13,241,769       23,326,842            Taxes payable
      Liabilitas jangka                                             Current maturities of
      panjang yang jatuh                                             long-term liabilities
      tempo dalam satu
      tahun
          Liabilitas jangka                                         Current maturities
          panjang yang jatuh                                            of bank loans
          tempo dalam satu         175,270,250      175,087,251
          tahun atas utang
          bank
          Liabilitas jangka                                         Current maturities
          panjang yang jatuh                                         of finance lease
          tempo dalam satu         107,907,597      121,312,274              liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                                    Total current
                                  5,307,405,316    5,271,647,809
      jangka pendek                                                            liabilities
  Liabilitas jangka                                                   Non-current liabilities
  panjang
      Liabilitas jangka                                             Long-term liabilities
      panjang setelah                                                     net of current
      dikurangi bagian                                                        maturities
      yang jatuh tempo
      dalam satu tahun
          Liabilitas jangka                                            Long-term bank
          panjang atas utang       711,445,278      696,990,992                 loans
          bank
          Liabilitas jangka                                         Long-term finance
          panjang atas                                                 lease liabilities
                                  1,020,459,873    1,009,808,507
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                         Long-term
      pasca kerja jangka           188,635,602      171,101,172          post-employment
      panjang                                                           benefit obligations
      Jumlah liabilitas                                                Total non-current
                                  1,920,540,753    1,877,900,671
      jangka panjang                                                             liabilities
  Jumlah liabilitas               7,227,946,069    7,149,548,480              Total liabilities
Ekuitas                                                                                     Equity
  Ekuitas yang                                                         Equity attributable to
  diatribusikan kepada                                              equity owners of parent
  pemilik entitas induk                                                                   entity
      Saham biasa                  568,317,516      445,835,292           Common stocks
      Tambahan modal                                                     Additional paid-in
                                  1,441,633,779     709,679,146
      disetor                                                                        capital
      Komponen ekuitas                                               Other components of
                                   ( 1,513,745 )    ( 1,513,745 )
      lainnya                                                                        equity
      Saldo laba                                                      Retained earnings
      (akumulasi kerugian)                                                         (deficit)
          Saldo laba yang                                                 Appropriated
          telah ditentukan           3,200,000         3,000,000     retained earnings
          penggunaannya
          Saldo laba yang                                              Unappropriated
          belum ditentukan        1,253,824,270    1,153,531,689     retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                 Total equity
      diatribusikan kepada                                       attributable to equity
                                  3,265,461,820    2,310,532,382
      pemilik entitas induk                                           owners of parent
                                                                                  entity
   Kepentingan                                                    Non-controlling interests
Page 6
   non-pengendali          189,907,920     185,515,157
   Jumlah ekuitas        3,455,369,740   2,496,047,539                Total equity
Jumlah liabilitas dan                                    Total liabilities and equity
                        10,683,315,809   9,645,596,019
ekuitas
Page 7
[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
                                       12,090,561,633       11,416,019,760
usaha
Beban pokok penjualan dan                                                          Cost of sales and revenue
                                    ( 10,156,003,010 )    ( 9,551,612,476 )
pendapatan
Jumlah laba bruto                       1,934,558,623        1,864,407,284                Total gross profit
Beban penjualan                      ( 1,616,578,427 )    ( 1,535,768,744 )                  Selling expenses
Pendapatan keuangan                         1,524,059              838,296                    Finance income
Beban bunga dan keuangan               ( 215,782,177 )      ( 194,753,994 )       Interest and finance costs
Pendapatan lainnya                        104,450,654           98,587,620                       Other income
Jumlah laba (rugi) sebelum                                                     Total profit (loss) before tax
                                          208,172,732          233,310,462
pajak penghasilan
Pendapatan (beban) pajak                ( 43,977,506 )       ( 50,625,413 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                      Total profit (loss) from
                                          164,195,226          182,685,049
yang dilanjutkan                                                                     continuing operations
Jumlah laba (rugi)                        164,195,226          182,685,049                Total profit (loss)
Jumlah laba rugi komprehensif             164,195,226          182,685,049    Total comprehensive income
Laba (rugi) yang dapat                                                          Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                       Profit (loss) attributable to
                                          149,534,463          167,271,669
   diatribusikan ke entitas induk                                                              parent entity
   Laba (rugi) yang dapat                                                       Profit (loss) attributable to
   diatribusikan ke kepentingan            14,660,763           15,413,380       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         149,534,463          167,271,669     attributable to parent entity
   induk
   Laba rugi komprehensif yang                                                   Comprehensive income
   dapat diatribusikan ke                  14,660,763           15,413,380 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                      32                  38      share from continuing
       dilanjutkan                                                                          operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                  Statement of changes in equity
                                                                                                  Selisih transaksi         Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                                                                                                       Kepentingan
                                                 Saham biasa                                    ekuitas dengan pihak             ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                                                                                                                         non-pengendali
                                                                                                   non-pengendali             penggunaannya            penggunaannya              entitas induk
                                                                                                 Difference in value of
                                                                                                                            Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital   equity transactions with                                                                               Non-controlling interests    Equity
                                                                                                                                 earnings                 earnings               parent entity
                                                                                                non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                            Equity position
  Saldo awal periode sebelum penyajian kembali       445,835,292             709,679,146                 ( 1,513,745 )                 3,000,000          1,153,531,689             2,310,532,382               185,515,157        2,496,047,539    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                       445,835,292             709,679,146                 ( 1,513,745 )                 3,000,000          1,153,531,689             2,310,532,382               185,515,157        2,496,047,539          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                               149,534,463               149,534,463                14,660,763          164,195,226                                           Profit (loss)
  Pembentukan cadangan umum                                                                                                              200,000             ( 200,000 )                                                                                               Allocation for general reserves
  Distribusi dividen kas                                                                                                                                  ( 49,041,882 )            ( 49,041,882 )            ( 10,268,000 )       ( 59,309,882 )                      Distributions of cash dividends
  Penerbitan saham biasa                             122,482,224            731,954,633                                                                                               854,436,857                                    854,436,857                          Issuance of common stocks
  Posisi ekuitas, akhir periode                      568,317,516          1,441,633,779                  ( 1,513,745 )                 3,200,000          1,253,824,270             3,265,461,820               189,907,920        3,455,369,740                 Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                    Statement of changes in equity
                                                                                                    Selisih transaksi         Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                        Tambahan modal                                                                                                                       Kepentingan
                                                   Saham biasa                                    ekuitas dengan pihak             ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                            disetor                                                                                                                         non-pengendali
                                                                                                     non-pengendali             penggunaannya            penggunaannya              entitas induk
                                                                                                   Difference in value of
                                                                                                                              Appropriated retained   Unappropriated retained   Equity attributable to
                                                   Common stocks     Additional paid-in capital   equity transactions with                                                                               Non-controlling interests   Equity
                                                                                                                                   earnings                 earnings               parent entity
                                                                                                  non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                              Equity position
  Saldo awal periode sebelum penyajian kembali         445,835,292            709,679,146                    ( 232,495 )                 2,800,000             947,437,656            2,105,519,599               159,667,352        2,265,186,951    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                         445,835,292            709,679,146                    ( 232,495 )                 2,800,000             947,437,656            2,105,519,599               159,667,352        2,265,186,951           Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                  167,271,669              167,271,669                15,413,380          182,685,049                                           Profit (loss)
  Pembentukan cadangan umum                                                                                                                200,000              ( 200,000 )                                                                                              Allocation for general reserves
  Distribusi dividen kas                                                                                                                                     ( 40,125,176 )           ( 40,125,176 )              ( 6,284,000 )      ( 46,409,176 )                      Distributions of cash dividends
  Kenaikan (penurunan) ekuitas melalui transaksi                                                                                                                                                                                                      Increase (decrease) in equity through transactions
                                                                                                             ( 909,158 )                                                                  ( 909,158 )                7,721,873           6,812,715
  dengan pemilik ekuitas                                                                                                                                                                                                                                                              with owner's equity
  Posisi ekuitas, akhir periode                        445,835,292            709,679,146                  ( 1,141,653 )                 3,000,000          1,074,384,150             2,231,756,935               176,518,605        2,408,275,539                  Equity position, end of the period
Page 10
[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
                                     11,370,091,992          10,811,350,229
       pelanggan
   Pembayaran kas dari                                                            Cash payments from
   aktivitas operasi                                                               operating activities
       Pembayaran kepada                                                     Payments to suppliers for
       pemasok atas barang dan    ( 10,211,528,322 )       ( 9,992,733,650 )     goods and services
       jasa
       Pembayaran gaji dan                                                    Payments for salaries and
                                     ( 678,943,056 )         ( 539,132,745 )
       tunjangan                                                                              allowances
   Kas diperoleh dari                                                         Cash generated from (used
                                        479,620,614              279,483,834
   (digunakan untuk) operasi                                                                 in) operations
   Penerimaan bunga dari                                                             Interests received from
                                             572,171                 610,642
   aktivitas operasi                                                                      operating activities
   Pembayaran bunga dari                                                       Interests paid from operating
                                     ( 216,744,137 )         ( 195,310,438 )
   aktivitas operasi                                                                                activities
   Penerimaan pengembalian                                                    Income taxes refunded (paid)
   (pembayaran) pajak                                                               from operating activities
                                      ( 51,888,691 )           ( 67,499,254 )
   penghasilan dari aktivitas
   operasi
   Arus kas sebelum                                                             Net cash flows received
   perubahan dalam aset dan                                                     from (used in) operating
   liabilitas yang diperoleh            211,559,957              17,284,784 activities before changes in
   dari (digunakan untuk)                                                           assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
                                        211,559,957              17,284,784
   (digunakan untuk) aktivitas                                                         operating activities
   operasi
Arus kas dari aktivitas                                                           Cash flows from investing
investasi                                                                                            activities
   Penerimaan dari penjualan                                                     Proceeds from disposal of
                                           2,297,285              3,343,212
   properti investasi                                                                investment properties
   Pembayaran untuk perolehan                                                   Payments for acquisition of
                                   ( 1,026,080,070 )         ( 318,195,329 )
   aset tetap                                                                property, plant and equipment
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                   ( 1,023,782,785 )         ( 314,852,117 )
   (digunakan untuk) aktivitas                                                         investing activities
   investasi
Arus kas dari aktivitas                                                           Cash flows from financing
pendanaan                                                                                           activities
   Penerimaan pinjaman bank              27,857,623             371,862,833     Proceeds from bank loans
   Penerimaan dari penerbitan                                                   Proceeds from issuance of
                                        854,436,857
   saham biasa                                                                             common stocks
   Pembayaran dividen dari                                                   Dividends paid from financing
                                      ( 59,309,882 )          ( 46,409,176 )
   aktivitas pendanaan                                                                            activities
   Penerimaan (pengeluaran)                                                  Other cash inflows (outflows)
   kas lainnya dari aktivitas                         0           6,812,715        from financing activities
   pendanaan
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
Page 11
   (digunakan untuk) aktivitas   822,984,598   332,266,372           financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                 Total net increase (decrease)
                                  10,761,770    34,699,039
bersih kas dan setara kas                                   in cash and cash equivalents
Kas dan setara kas arus kas,                               Cash and cash equivalents cash
                                 143,607,901    66,944,508
awal periode                                                  flows, beginning of the period
Kas dan setara kas arus kas,                                   Cash and cash equivalents
                                 154,369,671   101,643,547
akhir periode                                               cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 13
[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                                Pengurangan aset                                  Aset tetap, akhir
                                                                             Penambahan aset tetap                             Revaluasi aset tetap
                                                           periode                                          tetap                                            periode
                                                      Property, plant, and                                                        Revaluation of
                                                                              Addition in property,   Disposals in property,                            Property, plant, and
                                                     equipment, beginning                                                       property, plant, and
                                                                              plant, and equipment    plant, and equipment                             equipment, end period
                                                            period                                                                  equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung         1,055,104,354              514,011,504                                                            1,569,115,858        Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                          Building and leasehold
                         fasilitasnya, dimiliki           1,304,935,413              159,280,519                  ( 8,400 )                                 1,464,207,532       improvement, directly
                         langsung                                                                                                                                                               owned
                         Perabot dan peralatan                                                                                                                                    Furniture and office
                         kantor, dimiliki langsung          684,186,769                41,555,682           ( 2,632,195 )                                      723,110,256         equipment, directly
                                                                                                                                                                                                owned
                         Kendaraan bermotor,                                                                                                                                    Motor vehicle, directly
                                                            193,625,602                15,114,396           ( 5,901,255 )                                      202,838,744
                         dimiliki langsung                                                                                                                                                      owned
                         Dimiliki langsung                3,237,852,138              729,962,101            ( 8,541,850 )                                   3,959,272,390             Directly owned
                         Bangunan, aset hak                                                                                                                                      Building, right of use
                                                          1,415,907,389                92,649,926           ( 9,835,309 )                                   1,498,722,006
                         guna                                                                                                                                                                   assets
                         Kendaraan bermotor,                                                                                                                                   Motor vehicle, rights of
                                                              24,035,015                4,801,564           ( 2,339,423 )                                       26,497,156
                         aset hak guna                                                                                                                                                      use assets
                         Lainnya, aset hak guna                                                                                                                                   Others, right of use
                                                            270,392,799                 5,553,084                 ( 6,522 )            81,012,397              356,951,758
                                                                                                                                                                                                assets
                         Aset hak guna                    1,710,335,203              103,004,574           ( 12,181,254 )              81,012,397           1,882,170,920        Right of use assets
                         Bangunan, dalam                                                                                                                                       Building, assets under
                                                              58,272,385             190,245,257                                    ( 81,012,397 )             167,505,244
                         penyelesaian                                                                                                                                                     construction
                         Aset dalam                                                                                                                                                     Assets under
                                                              58,272,385             190,245,257                                    ( 81,012,397 )             167,505,244
                         penyelesaian                                                                                                                                                   construction
                         Aset tetap                                                                                                                                             Property, plant, and
                                                          5,006,459,726            1,023,211,932           ( 20,723,104 )                                   6,008,948,554
                                                                                                                                                                                           equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                          Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki             354,643,194                50,166,915                 ( 5,600 )                                    404,804,509      improvement, directly           accumulated
                         langsung                                                                                                                                                               owned            depreciation
                         Perabot dan peralatan                                                                                                                                    Furniture and office
                         kantor, dimiliki langsung          448,247,027                58,444,220           ( 2,975,842 )                                      503,715,405         equipment, directly
                                                                                                                                                                                                owned
                         Kendaraan bermotor,                                                                                                                                    Motor vehicle, directly
Page 14
                  dimiliki langsung         139,488,403     12,529,199    ( 5,614,677 )     146,402,925                    owned
                  Dimiliki langsung         942,378,624    121,140,334    ( 8,596,119 )   1,054,922,839          Directly owned
                  Bangunan, aset hak                                                                        Building, right of use
                                            288,817,669    101,134,162    ( 9,370,951 )    380,580,880
                  guna                                                                                                     assets
                  Kendaraan bermotor,                                                                     Motor vehicle, rights of
                                              6,704,486      2,988,828    ( 2,339,423 )      7,353,891
                  aset hak guna                                                                                        use assets
                  Lainnya, aset hak guna                                                                     Others, right of use
                                            110,676,204     16,860,288        ( 6,522 )    127,529,970
                                                                                                                           assets
                  Aset hak guna             406,198,359    120,983,278   ( 11,716,896 )    515,464,741     Right of use assets
                  Aset tetap                                                                               Property, plant, and
                                           1,348,576,983   242,123,612   ( 20,313,015 )   1,570,387,580
                                                                                                                      equipment
Nilai perolehan   Aset tetap                                                                               Property, plant, and      Carrying amount
                                           3,657,882,743                                  4,438,560,974
                                                                                                                      equipment
Page 15
[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      Penambahan aset          Pengurangan aset                                     Aset tetap, akhir
                                                                                                                               Revaluasi aset tetap
                                                           periode                tetap                    tetap                                               periode
                                                      Property, plant, and
                                                                             Addition in property,   Disposals in property,   Revaluation of property,    Property, plant, and
                                                     equipment, beginning
                                                                             plant, and equipment    plant, and equipment      plant, and equipment      equipment, end period
                                                            period
Nilai perolehan, kotor   Tanah, dimiliki langsung         1,037,607,685              18,496,669            ( 1,000,000 )                                       1,055,104,354       Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                            Building and leasehold
                         fasilitasnya, dimiliki           1,155,176,208              26,439,714           ( 18,550,358 )              141,869,849              1,304,935,413      improvement, directly
                         langsung                                                                                                                                                                 owned
                         Perabot dan peralatan                                                                                                                                      Furniture and office
                         kantor, dimiliki langsung          586,968,481             114,546,501           ( 18,278,560 )                    950,347              684,186,769         equipment, directly
                                                                                                                                                                                                  owned
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
                                                            182,641,604              18,771,194            ( 7,787,196 )                                         193,625,602
                         dimiliki langsung                                                                                                                                                        owned
                         Dimiliki langsung                2,962,393,978             178,254,078           ( 45,616,114 )              142,820,196              3,237,852,138            Directly owned
                         Bangunan, aset hak                                                                                                                                        Building, right of use
                                                          1,162,853,684             283,464,378           ( 30,410,673 )                                       1,415,907,389
                         guna                                                                                                                                                                     assets
                         Kendaraan bermotor,                                                                                                                                     Motor vehicle, rights of
                                                              16,198,436             10,709,896            ( 2,873,317 )                                          24,035,015
                         aset hak guna                                                                                                                                                        use assets
                         Lainnya, aset hak guna                                                                                                                                     Others, right of use
                                                            216,006,950              51,387,307            ( 9,065,220 )                12,063,762               270,392,799
                                                                                                                                                                                                  assets
                         Aset hak guna                    1,395,059,070             345,561,581           ( 42,349,210 )                12,063,762             1,710,335,203       Right of use assets
                         Bangunan, dalam                                                                                                                                         Building, assets under
                                                              97,302,057            115,855,623                  ( 1,337 )         ( 154,883,958 )                58,272,385
                         penyelesaian                                                                                                                                                       construction
                         Aset dalam                                                                                                                                                       Assets under
                                                              97,302,057            115,855,623                  ( 1,337 )         ( 154,883,958 )                58,272,385
                         penyelesaian                                                                                                                                                     construction
                         Aset tetap                                                                                                                                               Property, plant, and
                                                          4,454,755,105             639,671,282           ( 87,966,661 )                                       5,006,459,726
                                                                                                                                                                                             equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                            Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki             296,570,192              64,685,204            ( 6,643,919 )                     31,717              354,643,194      improvement, directly           accumulated
                         langsung                                                                                                                                                                 owned            depreciation
                         Perabot dan peralatan                                                                                                                                      Furniture and office
                         kantor, dimiliki langsung          380,868,272              84,017,979           ( 16,639,224 )                                         448,247,027         equipment, directly
                                                                                                                                                                                                  owned
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
Page 16
                  dimiliki langsung         130,061,541     16,683,051     ( 7,256,189 )                 139,488,403                      owned
                  Dimiliki langsung         807,500,005    165,386,234   ( 30,539,332 )      31,717      942,378,624            Directly owned
                  Bangunan, aset hak                                                                                       Building, right of use
                                            177,840,850    123,300,078   ( 12,323,259 )                  288,817,669
                  guna                                                                                                                    assets
                  Perabot dan peralatan                                                                                     Furniture and office
                  kantor, aset hak guna                                                                    6,704,486    equipment, rights of use
                                                                                                                                          assets
                  Kendaraan bermotor,                                                                                    Motor vehicle, rights of
                                              4,951,150      4,626,653    ( 2,873,317 )
                  aset hak guna                                                                                                       use assets
                  Lainnya, aset hak guna                                                                                     Others, right of use
                                             96,740,074     18,774,294    ( 4,806,447 )    ( 31,717 )    110,676,204
                                                                                                                                          assets
                  Aset hak guna             279,532,074    146,701,025   ( 20,003,023 )    ( 31,717 )    406,198,359       Right of use assets
                  Aset tetap                                                                                              Property, plant, and
                                           1,087,032,079   312,087,259   ( 50,542,355 )                 1,348,576,983
                                                                                                                                     equipment
Nilai perolehan   Aset tetap                                                                                              Property, plant, and      Carrying amount
                                           3,367,723,026                                                3,657,882,743
                                                                                                                                     equipment
Page 17
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 18
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
Page 19
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 20
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 21
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 22
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                      Notes for revenue by type

                                         30 September 30 September
                                             2023         2022

                    Nama produk            Penjualan dan        Penjualan dan
                     atau jasa           pendapatan usaha     pendapatan usaha
                    Service or product
                                          Sales and revenue    Sales and revenue
                          name
Pendapatan produk                                                                     Other product
                                            12,090,561,633       11,416,019,760
lainnya                                                                                     revenue
Pendapatan dari                                                                    Product revenue
                                            12,090,561,633       11,416,019,760
produk
Tipe pendapatan                             12,090,561,633       11,416,019,760    Type of revenue
Page 23
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Page 24
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 25
[1630000] Notes to the financial statements - Inventories - General Industry
Page 26
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 27
[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
Barang jadi awal                3,478,903,172       2,936,636,192 Beginning finish goods inventory
Pembelian barang jadi          10,006,781,727       9,844,303,849 Purchased finish goods inventory
Barang jadi akhir               3,329,681,889       3,229,327,565    Ending finish goods inventory
Beban pokok penjualan dan                                             Cost of sales and revenue
                               10,156,003,010       9,551,612,476
pendapatan
Page 28
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 29
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 30
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 31
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 32
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

Catatan utang bank jangka pendek                                                                                                             Notes for short-term bank loans

                                               30 September 2023                                   31 December 2022

                                        Utang bank jangka                                  Utang bank jangka
                                       pendek, nilai dalam     Utang bank jangka pendek   pendek, nilai dalam     Utang bank jangka pendek
                                         mata uang asing                                    mata uang asing
                                       Short-term bank loan,                              Short-term bank loan,
                                         amount in foreign       Short term bank loans      amount in foreign       Short term bank loans
                                              currency                                           currency
Bank Central Asia Tbk   IDR                                            1,321,267,295                                      1,350,402,560                IDR    Bank Central Asia Tbk
                        Mata uang                                      1,321,267,295                                      1,350,402,560           Currency
Bank Negara Indonesia   IDR                                              175,298,532                                        198,616,066                IDR   Bank Negara Indonesia
(Persero) Tbk           Mata uang                                        175,298,532                                        198,616,066           Currency           (Persero) Tbk
Bank Permata Tbk        IDR                                              187,585,806                                        123,749,349                IDR       Bank Permata Tbk
                        Mata uang                                        187,585,806                                        123,749,349           Currency
Bank asing lainnya      IDR                                              224,604,314                                        223,125,240                IDR      Other foreign banks
                        Mata uang                                        224,604,314                                        223,125,240           Currency
Bank lokal lainnya      IDR                                                3,348,277                                          2,990,671                IDR        Other local banks
                        Mata uang                                          3,348,277                                          2,990,671           Currency
Kreditur nama bank      Mata uang                                      1,912,104,224                                      1,898,883,886           Currency      Creditor bank name
Page 33
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 34
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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