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Financial statement Text extracted MPOW

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Page 1
Nomor Surat                      090/MPOW.OJK/LKT/X-2023
Nama Emiten                      PT Megapower Makmur Tbk.
Kode Emiten                      MPOW
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 PT Megapower Makmur Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                      PT Megapower Makmur 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                         PT Megapower Makmur 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                           MPOW                                                          Entity code
Nomor identifikasi entitas             AA771                                       Entity identification number
Industri utama entitas                 Umum / General                                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 J. Infrastructures                                                  Sector
Subsektor                              J4. Utilities                                                   Subsector
Industri                               J41. Electric Utilities                                           Industry
Subindustri                            J411. Electric Utilities                                     Subindustry
Informasi pemegang saham                                                   Controlling shareholder information
                                       Foreign Corporation
pengendali
Jenis entitas                          Foreign Company                                             Type of entity
Jenis efek yang dicatatkan             Saham / Stock                                    Type of listed securities
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single 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
                                                                                                         partner
Lama tahun penugasan partner yang                                            Number of years served as audit
Page 3
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
                                            5,550,897           5,870,576
                                                                                         equivalents
     Dana yang dibatasi                                                      Current restricted funds
                                              862,174           1,581,756
     penggunaannya lancar
     Piutang usaha                                                               Trade receivables
          Piutang usaha pihak                                             Trade receivables third
                                            3,692,218           5,357,847
          ketiga                                                                          parties
     Piutang lainnya                                                             Other receivables
          Piutang lainnya pihak                                           Other receivables third
                                              143,000             102,091
          ketiga                                                                          parties
     Persediaan lancar                                                         Current inventories
          Persediaan lancar                   577,248             565,959   Current inventories
     Biaya dibayar dimuka                                                 Current prepaid expenses
                                              158,752             110,695
     lancar
     Uang muka lancar                                                            Current advances
          Uang muka lancar                                                          Other current
                                              265,142              59,795
          lainnya                                                                      advances
     Pajak dibayar dimuka                                                      Current prepaid taxes
                                            1,088,811             422,535
     lancar
     Jumlah aset lancar                   12,338,242           14,071,254     Total current assets
   Aset tidak lancar                                                               Non-current assets
     Aset pajak tangguhan                   1,899,508          1,624,399        Deferred tax assets
     Aset tetap                                                                Property, plant, and
                                         168,798,354         183,665,482
                                                                                          equipment
       Klaim atas pengembalian                                           Non-current claims for tax
                                              801,878            801,878
       pajak tidak lancar                                                                      refund
       Aset tidak lancar                                                          Other non-current
                                              565,247            904,396
       non-keuangan lainnya                                                    non-financial assets
       Jumlah aset tidak lancar          172,064,987         186,996,155 Total non-current assets
   Jumlah aset                           184,403,229         201,067,409                   Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                              951,838            429,311
              ketiga                                                             third parties
          Beban akrual jangka                                                   Current accrued
                                               90,000             75,000
          pendek                                                                        expenses
          Utang pajak                         140,952             40,397          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              1,213,126           1,208,597
              tahun atas utang
              bank
              Liabilitas jangka                                             Current maturities
Page 5
          panjang yang jatuh                                       of consumer
          tempo dalam satu           102,495         96,293 financing  payables
          tahun atas utang
          pembiayaan
          konsumen
          Liabilitas jangka                                   Current maturities
          panjang yang jatuh                                   of finance lease
          tempo dalam satu           504,979        473,764            liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Utang pihak berelasi                                    Current due to related
                                   48,562,503    56,100,620
      jangka pendek                                                          parties
      Jumlah liabilitas                                               Total current
                                   51,565,893    58,423,982
      jangka pendek                                                       liabilities
  Liabilitas jangka                                            Non-current liabilities
  panjang
      Utang pihak berelasi                                      Non-current due to
                                    7,423,423    14,273,427
      jangka panjang                                                related parties
      Liabilitas jangka                                       Long-term liabilities
      panjang setelah                                               net of current
      dikurangi bagian                                                  maturities
      yang jatuh tempo
      dalam satu tahun
          Liabilitas jangka                                      Long-term bank
          panjang atas utang        1,423,819     2,334,249               loans
          bank
          Liabilitas jangka                                        Long-term
          panjang atas utang                                consumer financing
                                      26,985        104,650
          pembiayaan                                                 payables
          konsumen
          Liabilitas jangka                                   Long-term finance
          panjang atas                                           lease liabilities
                                     133,101        515,834
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                   Long-term
      pasca kerja jangka            1,054,925     1,054,925        post-employment
      panjang                                                     benefit obligations
      Jumlah liabilitas                                          Total non-current
                                   10,062,253    18,283,085
      jangka panjang                                                       liabilities
  Jumlah liabilitas                61,628,146    76,707,067             Total liabilities
Ekuitas                                                                               Equity
  Ekuitas yang                                                   Equity attributable to
  diatribusikan kepada                                        equity owners of parent
  pemilik entitas induk                                                             entity
      Saham biasa                  81,699,706    81,699,706         Common stocks
      Tambahan modal                                               Additional paid-in
                                   21,481,930    21,481,930
      disetor                                                                  capital
      Komponen ekuitas                                         Other components of
                                    2,093,810     2,554,482
      lainnya                                                                  equity
      Saldo laba                                                Retained earnings
      (akumulasi kerugian)                                                   (deficit)
          Saldo laba yang                                        Unappropriated
          belum ditentukan         17,499,637    18,624,224    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                             Total equity
      diatribusikan kepada                                  attributable to equity
                                  122,775,083   124,360,342
      pemilik entitas induk                                      owners of parent
                                                                             entity
  Jumlah ekuitas                  122,775,083   124,360,342               Total equity
Jumlah liabilitas dan                                        Total liabilities and equity
Page 6
ekuitas   184,403,229   201,067,409
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
                                               22,557,626            30,760,783
usaha
Beban pokok penjualan dan                                                                 Cost of sales and revenue
                                            ( 19,338,530 )        ( 22,456,661 )
pendapatan
Jumlah laba bruto                                3,219,096             8,304,122                  Total gross profit
Beban umum dan administrasi                                                             General and administrative
                                              ( 5,631,637 )         ( 6,402,122 )
                                                                                                           expenses
Pendapatan keuangan                                 40,906                73,254                     Finance income
Beban bunga dan keuangan                        ( 297,359 )           ( 389,259 )         Interest and finance costs
Keuntungan (kerugian) selisih                                                          Gains (losses) on changes in
                                                 1,322,780          ( 5,038,241 )
kurs mata uang asing                                                                         foreign exchange rates
Beban lainnya                                    ( 53,482 )            ( 82,151 )                    Other expenses
Jumlah laba (rugi) sebelum                                                            Total profit (loss) before tax
                                              ( 1,399,696 )         ( 3,534,397 )
pajak penghasilan
Pendapatan (beban) pajak                           275,109            ( 125,778 )             Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                              Total profit (loss) from
                                              ( 1,124,587 )         ( 3,660,175 )
yang dilanjutkan                                                                             continuing operations
Jumlah laba (rugi)                            ( 1,124,587 )         ( 3,660,175 )                  Total profit (loss)
Pendapatan komprehensif                                                            Other comprehensive income,
lainnya, setelah pajak                                                                                        after tax
    Pendapatan komprehensif                                                              Other comprehensive
    lainnya yang tidak akan                                                             income that will not be
    direklasifikasi ke laba rugi,                                                       reclassified to profit or
    setelah pajak                                                                                  loss, after tax
        Penyesuaian lainnya atas                                                  Other adjustments to other
        pendapatan komprehensif                                                      comprehensive income
        lainnya yang tidak akan                 ( 460,672 )         ( 1,959,233 ) that will not be reclassified
        direklasifikasi ke laba rugi,                                               to profit or loss, after tax
        setelah pajak
        Jumlah pendapatan                                                                       Total other
        komprehensif lainnya                                                      comprehensive income
        yang tidak akan                         ( 460,672 )         ( 1,959,233 )          that will not be
        direklasifikasi ke laba                                                    reclassified to profit or
        rugi, setelah pajak                                                                  loss, after tax
    Jumlah pendapatan                                                             Total other comprehensive
    komprehensif lainnya,                       ( 460,672 )         ( 1,959,233 )            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif                 ( 1,585,259 )         ( 5,619,408 )    Total comprehensive income
Laba (rugi) yang dapat                                                                 Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                             Profit (loss) attributable to
                                              ( 1,124,587 )         ( 3,660,175 )
    diatribusikan ke entitas induk                                                                    parent entity
Laba rugi komprehensif yang                                                                 Comprehensive income
dapat diatribusikan                                                                                    attributable to
    Laba rugi komprehensif yang                                                           Comprehensive income
    dapat diatribusikan ke entitas            ( 1,585,259 )         ( 5,619,408 )     attributable to parent entity
    induk
Laba (rugi) per saham                                                                  Earnings (loss) per share
    Laba per saham dasar                                                             Basic earnings per share
    diatribusikan kepada                                                                 attributable to equity
    pemilik entitas induk                                                           owners of the parent entity
Page 8
Laba (rugi) per saham                           Basic earnings (loss) per
dasar dari operasi yang   ( 1.38 )   ( 4.49 )     share from continuing
dilanjutkan                                                   operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                        Statement of changes in equity
                                                                                                              Saldo laba yang belum      Ekuitas yang dapat
                                                                  Tambahan modal       Komponen transaksi
                                                 Saham biasa                                                        ditentukan          diatribusikan kepada     Ekuitas
                                                                      disetor            ekuitas lainnya
                                                                                                                 penggunaannya              entitas induk
                                                                  Additional paid-in   Other components of    Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                   Equity
                                                                       capital          equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                   Balance before restatement at beginning of
                                                     81,699,706         21,481,930              2,554,482               18,624,224             124,360,342       124,360,342
                                                                                                                                                                                                                      period
  Posisi ekuitas, awal periode                       81,699,706         21,481,930              2,554,482               18,624,224             124,360,342       124,360,342     Equity position, beginning of the period
  Laba (rugi)                                                                                                         ( 1,124,587 )            ( 1,124,587 )     ( 1,124,587 )                                  Profit (loss)
  Pendapatan komprehensif lainnya                                                              ( 460,672 )                                       ( 460,672 )       ( 460,672 )                Other comprehensive income
  Posisi ekuitas, akhir periode                      81,699,706         21,481,930              2,093,810               17,499,637             122,775,083       122,775,083           Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                        Statement of changes in equity
                                                                                                              Saldo laba yang belum      Ekuitas yang dapat
                                                                  Tambahan modal       Komponen transaksi
                                                 Saham biasa                                                        ditentukan          diatribusikan kepada     Ekuitas
                                                                      disetor            ekuitas lainnya
                                                                                                                 penggunaannya              entitas induk
                                                                  Additional paid-in   Other components of    Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                   Equity
                                                                       capital          equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                   Balance before restatement at beginning of
                                                     81,699,706         21,481,930            11,479,869                29,536,732             144,198,237       144,198,237
                                                                                                                                                                                                                      period
  Posisi ekuitas, awal periode                       81,699,706         21,481,930            11,479,869                29,536,732             144,198,237       144,198,237     Equity position, beginning of the period
  Laba (rugi)                                                                                                         ( 3,660,175 )            ( 3,660,175 )     ( 3,660,175 )                                  Profit (loss)
  Pendapatan komprehensif lainnya                                                            ( 1,959,233 )                                     ( 1,959,233 )     ( 1,959,233 )                Other comprehensive income
  Posisi ekuitas, akhir periode                      81,699,706         21,481,930              9,520,636               25,876,557             138,578,829       138,578,829           Equity position, end of the period
Page 11
[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
                                         23,670,035            31,703,669
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan          ( 2,543,887 )         ( 6,872,822 )     goods and services
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                        ( 4,607,476 )         ( 4,927,164 )
       tunjangan                                                                            allowances
       Pembayaran kas lainnya                                                 Other cash payments for
                                        ( 2,973,477 )         ( 3,345,247 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                         13,545,195             16,558,436
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan bunga dari                                                           Interests received from
                                              40,906                73,254
   aktivitas operasi                                                                    operating activities
   Pembayaran bunga dari                                                     Interests paid from operating
                                          ( 297,359 )           ( 389,259 )
   aktivitas operasi                                                                              activities
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                           ( 12,501 )            1,098,793
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                         13,276,241            17,341,224
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                           Cash flows from investing
investasi                                                                                            activities
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                          ( 284,019 )            ( 81,536 )
   aset tetap                                                               property, plant and equipment
   Pencairan (penempatan)                                                       Withdrawal (placement) of
   dana yang dibatasi                                                       restricted funds from investing
                                             730,803             1,461,528
   penggunaannya dari aktivitas                                                                    activities
   investasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                             446,784             1,379,992
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                          activities
   Pembayaran pinjaman bank               ( 905,900 )           ( 901,866 )       Payments of bank loans
   Pembayaran liabilitas sewa                                                  Payments of finance lease
                                           ( 71,463 )           ( 150,327 )
   pembiayaan                                                                                   liabilities
   Pembayaran utang pihak                                                      Payments of due to related
                                      ( 13,065,341 )        ( 17,182,809 )
   berelasi                                                                                        parties
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                      ( 14,042,704 )        ( 18,235,002 )
   (digunakan untuk) aktivitas                                                       financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                   Total net increase (decrease)
                                          ( 319,679 )              486,214
bersih kas dan setara kas                                                     in cash and cash equivalents
Page 12
Kas dan setara kas arus kas,   5,870,576   4,469,911 Cash and cash equivalents cash
awal periode                                           flows, beginning of the period
Kas dan setara kas arus kas,                            Cash and cash equivalents
                               5,550,897   4,956,125
akhir periode                                         cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                          Property, plant, and equipment
                                                          Aset tetap, awal periode     Penambahan aset tetap          Aset tetap, akhir periode
                                                             Property, plant, and      Addition in property, plant,     Property, plant, and
                                                         equipment, beginning period         and equipment             equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung                      13,405,837                                                  13,405,837           Land, directly owned            Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                   Building and leasehold
                                                                       98,457,924                                                 98,457,924
                         dimiliki langsung                                                                                                     improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                           Machinery and equipment,
                                                                     233,017,768                                                 233,017,768
                         langsung                                                                                                                              directly owned
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                        2,782,797                         284,019                  3,066,816
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                        2,784,356                                                  2,784,356
                         langsung
                         Dimiliki langsung                           350,448,682                          284,019                350,732,701                      Directly owned
                         Aset tetap                                                                                                                         Property, plant, and
                                                                     350,448,682                          284,019                350,732,701
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                        Building and leasehold Carrying amount, accumulated
                                                                       32,170,980                      3,698,391                   35,869,371
                         dimiliki langsung                                                                                                          improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                     130,907,764                     10,847,287                  141,755,051
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                        2,346,100                         153,307                   2,499,407
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                        1,358,356                         452,162                   1,810,518
                         langsung
                         Dimiliki langsung                           166,783,200                     15,151,147                  181,934,347                   Directly owned
                         Aset tetap                                                                                                                        Property, plant, and
                                                                     166,783,200                     15,151,147                  181,934,347
                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                        Property, plant, and                Carrying amount
                                                                     183,665,482                                                 168,798,354
                                                                                                                                                                    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            13,405,837                                                                                           13,405,837       Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                            Building and leasehold
                         fasilitasnya, dimiliki              98,457,924                                                                                           98,457,924      improvement, directly
                         langsung                                                                                                                                                                 owned
                         Mesin dan peralatan,                                                                                                                                            Machinery and
                         dimiliki langsung                  233,017,768                                                                                         233,017,768          equipment, directly
                                                                                                                                                                                                  owned
                         Perabot dan peralatan                                                                                                                                      Furniture and office
                         kantor, dimiliki langsung             2,449,248                  81,533                ( 15,182 )                 267,198                 2,782,797         equipment, directly
                                                                                                                                                                                                  owned
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
                                                               1,739,547                                        ( 14,532 )               1,059,341                 2,784,356
                         dimiliki langsung                                                                                                                                                        owned
                         Dimiliki langsung                  349,070,324                   81,533                ( 29,714 )               1,326,539              350,448,682             Directly owned
                         Aset tetap                                                                                                                                               Property, plant, and
                                                            349,070,324                   81,533                ( 29,714 )               1,326,539              350,448,682
                                                                                                                                                                                            equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                            Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki              27,239,793                4,931,187                                                                  32,170,980      improvement, directly           accumulated
                         langsung                                                                                                                                                                 owned            depreciation
                         Mesin dan peralatan,                                                                                                                                            Machinery and
                         dimiliki langsung                  100,435,130              15,816,364                                        14,656,270               130,907,764          equipment, directly
                                                                                                                                                                                                  owned
                         Perabot dan peralatan                                                                                                                                      Furniture and office
                         kantor, dimiliki langsung             2,264,051                  97,231                ( 15,182 )                                         2,346,100         equipment, directly
                                                                                                                                                                                                  owned
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
                                                               1,136,228                 236,660                ( 14,532 )                                         1,358,356
                         dimiliki langsung                                                                                                                                                        owned
                         Dimiliki langsung                  131,075,202              21,081,442                 ( 29,714 )             14,656,270               166,783,200             Directly owned
                         Aset tetap                                                                                                                                               Property, plant, and
                                                            131,075,202              21,081,442                 ( 29,714 )             14,656,270               166,783,200
                                                                                                                                                                                            equipment
Nilai perolehan          Aset tetap                                                                                                                                               Property, plant, and         Carrying amount
Page 16
217,995,122   183,665,482   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
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan                   Notes for revenue by parties
pihak

                                30 September 30 September
                                    2023         2022

                                  Penjualan dan        Penjualan dan
                  Nama pihak
                                pendapatan usaha     pendapatan usaha
                   Party name    Sales and revenue    Sales and revenue
Pihak ketiga 1                          22,557,626           30,760,783      Third party 1
Pihak ketiga                            22,557,626           30,760,783     Third parties
Tipe pihak                              22,557,626           30,760,783   Type of parties
Page 22
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 23
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry
Page 24
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Page 25
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 26
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                            Notes for inventories
                          30 September 2023    31 December 2022
     Suku cadang                     577,248             565,959               Spareparts
     Persediaan, kotor               577,248             565,959      Inventories, gross
     Persediaan                      577,248             565,959             Inventories
     Persediaan lancar               577,248             565,959       Current inventories
Page 27
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 28
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Page 29
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 30
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 31
[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
Upah, tenaga kerja langsung           1,836,638           2,057,255          Wages and direct labor
Depresiasi                           14,457,989          13,601,431                    Depreciation
Perbaikan dan pemeliharaan            2,902,624           6,651,238       Repairs and maintenance
Biaya pabrikasi lainya                  141,279             146,737   Other manufacturing overhead
Jumlah biaya produksi                19,338,530          22,456,661          Total production cost
Harga pokok produksi                 19,338,530          22,456,661   Cost of goods manufactured
Beban pokok penjualan dan                                               Cost of sales and revenue
                                     19,338,530          22,456,661
pendapatan
Page 32
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 33
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry


Catatan untuk utang bank jangka panjang                                                                                    Notes for long-term bank loan
                                                            30 September 2023               31 December 2022
    Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                     Current maturities of bank loans
                                                                                1,213,126                      1,208,597
    tahun atas utang bank
    Liabilitas jangka panjang atas utang bank                                   1,423,819                      2,334,249                Long-term bank loans
Page 34
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 35
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 36
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 37
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 38
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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