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Financial statement Text extracted LABA

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Page 1
Nomor Surat                      118/LBM-BEI/X/2023
Nama Emiten                      PT Ladangbaja Murni Tbk
Kode Emiten                      LABA
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 Ladangbaja Murni Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

                         Ladangbaja Murni 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 Ladangbaja Murni 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                           LABA                                                          Entity code
Nomor identifikasi entitas             AB035                                       Entity identification number
Industri utama entitas                 Umum / General                                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 C. Industrials                                                      Sector
Subsektor                              C1. Industrial Goods                                            Subsector
Industri                               C14. Machinery                                                    Industry
Subindustri                            C143. Industrial Machinery &                                 Subindustry
                                       Components
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
                                       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      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama               Tidak / No                                 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
                                         183,051,428        326,660,278
                                                                                       equivalents
      Piutang usaha                                                            Trade receivables
         Piutang usaha pihak                                            Trade receivables third
                                       1,708,285,885      3,620,490,351
         ketiga                                                                         parties
         Piutang usaha pihak                                                Trade receivables
                                          29,000,000        900,000,000
         berelasi                                                               related parties
      Piutang lainnya                                                          Other receivables
         Piutang lainnya pihak                                          Other receivables third
                                         146,000,000        210,000,000
         ketiga                                                                         parties
      Persediaan lancar                                                      Current inventories
         Persediaan lancar            15,105,315,738     15,484,218,594   Current inventories
      Biaya dibayar dimuka                                              Current prepaid expenses
                                         328,259,790         18,960,889
      lancar
      Uang muka lancar                                                           Current advances
         Uang muka lancar atas                                             Current advances on
         pembelian aset tetap                            10,250,000,000    purchase of property,
                                                                            plant and equipment
     Pajak dibayar dimuka                                                     Current prepaid taxes
                                         697,123,039       1,077,893,996
     lancar
     Jumlah aset lancar               18,197,035,880     31,888,224,108       Total current assets
   Aset tidak lancar                                                              Non-current assets
     Aset pajak tangguhan              5,342,704,975      5,342,704,975        Deferred tax assets
     Aset tetap                                                                Property, plant, and
                                      36,514,034,202     28,770,743,164
                                                                                         equipment
       Aset takberwujud selain                                              Intangible assets other
                                         122,598,985        163,465,313
       goodwill                                                                       than goodwill
       Aset tidak lancar                                                         Other non-current
                                         102,705,000        103,505,000
       non-keuangan lainnya                                                    non-financial assets
       Jumlah aset tidak lancar       42,082,043,162     34,380,418,452 Total non-current assets
   Jumlah aset                        60,279,079,042     66,268,642,560                   Total assets
Liabilitas dan ekuitas                                                              Liabilities and equity
   Liabilitas                                                                                 Liabilities
       Liabilitas jangka pendek                                                 Current liabilities
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                       1,318,227,674      2,744,655,154
              ketiga                                                            third parties
          Beban akrual jangka                                                  Current accrued
                                                             31,111,645
          pendek                                                                       expenses
          Utang pajak                     67,990,906         28,908,880          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           186,011,905        818,452,382
              tahun atas utang
              bank
Page 5
      Jumlah liabilitas         1,572,230,485    3,623,128,061          Total current
      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    2,715,773,805    2,752,976,186               loans
          bank
      Kewajiban imbalan                                                      Long-term
      pasca kerja jangka        1,244,023,386    1,244,023,386        post-employment
      panjang                                                        benefit obligations
      Jumlah liabilitas                                             Total non-current
                                3,959,797,191    3,996,999,572
      jangka panjang                                                          liabilities
  Jumlah liabilitas             5,532,027,676    7,620,127,633             Total liabilities
Ekuitas                                                                                  Equity
  Ekuitas yang                                                      Equity attributable to
  diatribusikan kepada                                           equity owners of parent
  pemilik entitas induk                                                                entity
      Saham biasa              25,000,025,000   25,000,002,500         Common stocks
      Tambahan modal                                                  Additional paid-in
                               18,850,555,250   18,850,555,250
      disetor                                                                     capital
      Komponen ekuitas                                            Other components of
                                 127,576,785      127,576,785
      lainnya                                                                     equity
      Saldo laba                                                   Retained earnings
      (akumulasi kerugian)                                                      (deficit)
          Saldo laba yang                                              Appropriated
          telah ditentukan       300,000,000      300,000,000     retained earnings
          penggunaannya
          Saldo laba yang                                           Unappropriated
          belum ditentukan     10,468,894,331   14,370,380,392    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                Total equity
      diatribusikan kepada                                     attributable to equity
                               54,747,051,366   58,648,514,927
      pemilik entitas induk                                         owners of parent
                                                                                entity
   Jumlah ekuitas              54,747,051,366   58,648,514,927               Total equity
Jumlah liabilitas dan                                           Total liabilities and equity
                               60,279,079,042   66,268,642,560
ekuitas
Page 6
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                        Statement of profit or loss and other
komprehensif lain                                                    comprehensive income
                                    30 September 2023    30 September 2022
Penjualan dan pendapatan                                                                  Sales and revenue
                                        8,103,244,585       10,196,955,211
usaha
Beban pokok penjualan dan                                                         Cost of sales and revenue
                                     ( 6,559,232,745 )    ( 5,690,919,316 )
pendapatan
Jumlah laba bruto                       1,544,011,840        4,506,035,895                Total gross profit
Beban penjualan                        ( 965,239,645 )      ( 686,233,245 )                  Selling expenses
Beban umum dan administrasi                                                      General and administrative
                                     ( 4,141,801,569 )    ( 7,746,584,570 )
                                                                                                     expenses
Pendapatan lainnya                         29,209,172           58,097,337                       Other income
Beban lainnya                          ( 367,665,859 )      ( 400,603,090 )                   Other expenses
Jumlah laba (rugi) sebelum                                                     Total profit (loss) before tax
                                     ( 3,901,486,061 )    ( 4,269,287,673 )
pajak penghasilan
Pendapatan (beban) pajak                                       936,460,115            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                      Total profit (loss) from
                                     ( 3,901,486,061 )    ( 3,332,827,558 )
yang dilanjutkan                                                                     continuing operations
Jumlah laba (rugi)                   ( 3,901,486,061 )    ( 3,332,827,558 )               Total profit (loss)
Jumlah laba rugi komprehensif        ( 3,901,486,061 )    ( 3,332,827,558 )   Total comprehensive income
Laba (rugi) yang dapat                                                          Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                       Profit (loss) attributable to
                                     ( 3,901,486,061 )    ( 3,332,827,558 )
   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    ( 3,901,486,061 )    ( 3,332,827,558 )    attributable to parent entity
   induk
Laba (rugi) per saham                                                            Earnings (loss) per share
   Laba per saham dasar                                                       Basic earnings per share
   diatribusikan kepada                                                            attributable to equity
   pemilik entitas induk                                                     owners of the parent entity
       Laba (rugi) per saham                                                 Basic earnings (loss) per
       dasar dari operasi yang                     (4)           ( 3.31614 )   share from continuing
       dilanjutkan                                                                          operations
Page 7
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                             Statement of changes in equity
                                                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                Komponen transaksi
                                                 Saham biasa       Tambahan modal disetor                                   ditentukan               ditentukan          diatribusikan kepada        Ekuitas
                                                                                                  ekuitas lainnya
                                                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                                Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                                                        Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                        Balance before restatement at beginning of
                                                  25,000,002,500         18,850,555,250               127,576,785             300,000,000           14,370,380,392           58,648,514,927        58,648,514,927
                                                                                                                                                                                                                                                           period
  Posisi ekuitas, awal periode                    25,000,002,500         18,850,555,250               127,576,785             300,000,000           14,370,380,392            58,648,514,927        58,648,514,927    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                     ( 3,901,486,061 )         ( 3,901,486,061 )     ( 3,901,486,061 )                                  Profit (loss)
  Pelaksanaan waran                                       22,500                                                                                                                      22,500                22,500                          Exercise of warrants
  Posisi ekuitas, akhir periode                   25,000,025,000         18,850,555,250               127,576,785             300,000,000           10,468,894,331            54,747,051,366        54,747,051,366          Equity position, end of the period
Page 8
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                             Statement of changes in equity
                                                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                Komponen transaksi
                                                 Saham biasa       Tambahan modal disetor                                   ditentukan               ditentukan          diatribusikan kepada        Ekuitas
                                                                                                  ekuitas lainnya
                                                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                                Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                                                        Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                        Balance before restatement at beginning of
                                                  25,000,002,500         17,152,512,500                30,842,460             300,000,000           18,915,096,070           61,398,453,530        61,398,453,530
                                                                                                                                                                                                                                                           period
  Posisi ekuitas, awal periode                    25,000,002,500         17,152,512,500                30,842,460             300,000,000           18,915,096,070            61,398,453,530        61,398,453,530    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                     ( 3,332,827,558 )         ( 3,332,827,558 )     ( 3,332,827,558 )                                  Profit (loss)
  Pelaksanaan waran                                  283,005,875          1,415,029,375                                                                                        1,698,035,250         1,698,035,250                          Exercise of warrants
  Posisi ekuitas, akhir periode                   25,283,008,375         18,567,541,875                30,842,460             300,000,000           15,582,268,512            59,763,661,222        59,763,661,222          Equity position, end of the period
Page 9
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                           Statement of cash flows
                                  30 September 2023    30 September 2022
Arus kas dari aktivitas operasi                                                Cash flows from operating
                                                                                                 activities
   Penerimaan kas dari                                                              Cash receipts from
   aktivitas operasi                                                                operating activities
       Penerimaan dari                                                       Receipts from customers
                                     10,886,449,051        9,047,821,270
       pelanggan
   Pembayaran kas dari                                                         Cash payments from
   aktivitas operasi                                                            operating activities
       Pembayaran kepada                                                  Payments to suppliers for
       pemasok atas barang dan     ( 7,606,757,369 )    ( 7,774,165,639 )     goods and services
       jasa
       Pembayaran gaji dan                                                Payments for salaries and
                                   ( 3,505,991,741 )    ( 4,495,792,729 )
       tunjangan                                                                          allowances
   Kas diperoleh dari                                                     Cash generated from (used
                                     ( 226,300,059 )    ( 3,222,137,098 )
   (digunakan untuk) operasi                                                             in) operations
   Penerimaan bunga dari                                                         Interests received from
                                           1,479,294          11,599,998
   aktivitas operasi                                                                  operating activities
   Pembayaran bunga dari                                                   Interests paid from operating
                                     ( 283,956,934 )      ( 335,567,543 )
   aktivitas operasi                                                                            activities
   Penerimaan pengembalian                                                Income taxes refunded (paid)
   (pembayaran) pajak                                                           from operating activities
                                                          ( 154,201,088 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                 Other cash inflows (outflows)
   kas lainnya dari aktivitas        11,206,489,207        ( 21,650,708 )       from operating activities
   operasi
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                     10,697,711,508     ( 3,721,956,439 )
   (digunakan untuk) aktivitas                                                      operating activities
   operasi
Arus kas dari aktivitas                                                        Cash flows from investing
investasi                                                                                          activities
   Pembayaran uang muka                                                      Payments for advances for
   pembelian aset tetap                                 ( 4,930,000,000 )    purchase of property, plant
                                                                                          and equipment
   Penerimaan dari penjualan                                                  Proceeds from disposal of
                                         77,500,000            3,112,500
   aset tetap                                                             property, plant and equipment
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                  ( 10,250,000,000 )    ( 1,178,378,851 )
   aset tetap                                                             property, plant and equipment
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                                          ( 217,953,750 )
   aset takberwujud                                                                     intangible assets
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                                              ( 300,000 )
   aset non-keuangan lainnya                                                  other non-financial assets
   Penerimaan (pengeluaran)                                                Other cash inflows (outflows)
   kas lainnya dari aktivitas                800,000                            from investing activities
   investasi
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                  ( 10,171,700,000 )    ( 6,323,520,101 )
   (digunakan untuk) aktivitas                                                      investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                        activities
   Pembayaran pinjaman bank          ( 669,642,858 )      ( 669,642,858 )        Payments of bank loans
   Penerimaan dari penerbitan                                                Proceeds from issuing other
Page 10
   instrumen ekuitas lainnya             22,500      1,698,035,250            equity instruments
   Jumlah arus kas bersih                                                  Total net cash flows
   yang diperoleh dari                                                  received from (used in)
                                 ( 669,620,358 )     1,028,392,392
   (digunakan untuk) aktivitas                                              financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                         Total net increase (decrease)
                                 ( 143,608,850 )   ( 9,017,084,148 )
bersih kas dan setara kas                                           in cash and cash equivalents
Kas dan setara kas arus kas,                                       Cash and cash equivalents cash
                                   326,660,278       9,820,863,989
awal periode                                                          flows, beginning of the period
Kas dan setara kas arus kas,                                           Cash and cash equivalents
                                   183,051,428         803,779,841
akhir periode                                                       cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                   Property, plant, and equipment
                                                       Aset tetap, awal periode   Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                         Property, plant, and
                                                                                  Addition in property, plant,    Disposals in property,     Property, plant, and
                                                        equipment, beginning
                                                                                        and equipment             plant, and equipment      equipment, end period
                                                                period
Nilai perolehan, kotor   Tanah, dimiliki langsung              7,603,443,601                                                                       7,603,443,601         Land, directly owned      Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                   Building and leasehold
                         dimiliki langsung                     5,191,410,167                    10,967,500                                         5,202,377,667        improvement, directly
                                                                                                                                                                                        owned
                         Mesin dan peralatan,                                                                                                                     Machinery and equipment,
                                                             22,481,194,871                     49,069,346             ( 120,000,000 )            22,410,264,217
                         dimiliki langsung                                                                                                                                     directly owned
                         Kendaraan bermotor,                                                                                                                           Motor vehicle, directly
                                                                 526,340,455                                                                         526,340,455
                         dimiliki langsung                                                                                                                                              owned
                         Dimiliki langsung                   35,802,389,094                     60,036,846             ( 120,000,000 )            35,742,425,940              Directly owned
                         Bangunan, aset hak guna              1,407,929,642                                                                        1,407,929,642 Building, right of use assets
                         Aset hak guna                        1,407,929,642                                                                        1,407,929,642         Right of use assets
                         Mesin dan alat berat, dalam                                                                                                                    Machinery and heavy
                         penyelesaian                                                     10,250,000,000                                          10,250,000,000   equipment, assets under
                                                                                                                                                                                  construction
                         Aset dalam penyelesaian                                                                                                                               Assets under
                                                                                          10,250,000,000                                          10,250,000,000
                                                                                                                                                                                construction
                         Aset tetap                                                                                                                                     Property, plant, and
                                                             37,210,318,736               10,310,036,846               ( 120,000,000 )            47,400,355,582
                                                                                                                                                                                   equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                   Building and leasehold            Carrying amount,
                         dimiliki langsung                       919,386,690                  194,860,673                                          1,114,247,363        improvement, directly    accumulated depreciation
                                                                                                                                                                                        owned
                         Mesin dan peralatan,                                                                                                                     Machinery and equipment,
                                                               6,223,787,821               2,065,177,749                ( 33,750,000 )             8,255,215,570
                         dimiliki langsung                                                                                                                                     directly owned
                         Kendaraan bermotor,                                                                                                                           Motor vehicle, directly
                                                                 450,567,728                    14,207,386                                           464,775,114
                         dimiliki langsung                                                                                                                                              owned
                         Dimiliki langsung                     7,593,742,239               2,274,245,808                ( 33,750,000 )             9,834,238,047              Directly owned
                         Bangunan, aset hak guna                 845,833,333                 206,250,000                                           1,052,083,333 Building, right of use assets
                         Aset hak guna                           845,833,333                 206,250,000                                           1,052,083,333         Right of use assets
                         Aset tetap                                                                                                                                     Property, plant, and
                                                               8,439,575,572               2,480,495,808                ( 33,750,000 )            10,886,321,380
                                                                                                                                                                                   equipment
Page 13
Nilai perolehan   Aset tetap   28,770,743,164   36,514,034,202   Property, plant, and   Carrying amount
                                                                          equipment
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                     Property, plant, and equipment
                                                       Aset tetap, awal periode     Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung              7,603,443,601                                                                         7,603,443,601         Land, directly owned      Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold
                         dimiliki langsung                     4,457,785,916                    733,624,251                                          5,191,410,167        improvement, directly
                                                                                                                                                                                          owned
                         Mesin dan peralatan,                                                                                                                       Machinery and equipment,
                                                              21,314,032,871                 1,179,612,000                ( 12,450,000 )            22,481,194,871
                         dimiliki langsung                                                                                                                                       directly owned
                         Kendaraan bermotor,                                                                                                                             Motor vehicle, directly
                                                                  545,480,455                                             ( 19,140,000 )               526,340,455
                         dimiliki langsung                                                                                                                                                owned
                         Dimiliki langsung                    33,920,742,843                 1,913,236,251                ( 31,590,000 )            35,802,389,094              Directly owned
                         Bangunan, aset hak guna               1,407,929,642                                                                         1,407,929,642 Building, right of use assets
                         Aset hak guna                         1,407,929,642                                                                         1,407,929,642         Right of use assets
                         Aset tetap                                                                                                                                       Property, plant, and
                                                              35,328,672,485                 1,913,236,251                ( 31,590,000 )            37,210,318,736
                                                                                                                                                                                     equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold            Carrying amount,
                         dimiliki langsung                        659,816,182                   259,570,508                                            919,386,690        improvement, directly    accumulated depreciation
                                                                                                                                                                                          owned
                         Mesin dan peralatan,                                                                                                                       Machinery and equipment,
                                                               3,542,842,758                 2,686,910,689                 ( 5,965,626 )             6,223,787,821
                         dimiliki langsung                                                                                                                                       directly owned
                         Kendaraan bermotor,                                                                                                                             Motor vehicle, directly
                                                                  449,931,213                    19,776,515               ( 19,140,000 )               450,567,728
                         dimiliki langsung                                                                                                                                                owned
                         Dimiliki langsung                     4,652,590,153                 2,966,257,712                ( 25,105,626 )             7,593,742,239              Directly owned
                         Bangunan, aset hak guna                 458,158,276                   387,675,057                                             845,833,333 Building, right of use assets
                         Aset hak guna                           458,158,276                   387,675,057                                             845,833,333         Right of use assets
                         Aset tetap                                                                                                                                       Property, plant, and
                                                               5,110,748,429                 3,353,932,769                ( 25,105,626 )             8,439,575,572
                                                                                                                                                                                     equipment
Nilai perolehan          Aset tetap                                                                                                                                       Property, plant, and             Carrying amount
                                                              30,217,924,056                                                                        28,770,743,164
                                                                                                                                                                                     equipment
Page 15
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 16
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
Page 17
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 18
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 19
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 20
[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 jasa                                                                       Other service revenue
                                                8,103,244,585       10,196,955,211
lainnya
Pendapatan dari jasa                            8,103,244,585       10,196,955,211        Service revenue
Tipe pendapatan                                 8,103,244,585       10,196,955,211        Type of revenue
Page 21
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Page 22
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 23
[1621000a] Notes to the financial statements - Notes Payable - General Industry
Page 24
[1621100] Notes to the financial statements - Notes Payable Interest Information - General Industry
Page 25
[1621110] Disclosure of Notes to the financial statements - Notes Payable - 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
     Barang dagang           15,105,315,738     15,484,218,594   Merchandise inventory
     Persediaan, kotor       15,105,315,738     15,484,218,594     Inventories, gross
     Persediaan              15,105,315,738     15,484,218,594            Inventories
     Persediaan lancar       15,105,315,738     15,484,218,594      Current inventories
Page 27
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 28
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry

Rincian utang usaha berdasarkan rincian pihak                                                                       Trade payables by list of counterparty

                                                                         30 September          31 December
                                                                             2023                  2022

                                              Nama pihak, utang usaha      Utang usaha           Utang usaha
                                              Counterparty name, trade
                                                                           Trade payables       Trade payables
                                                     payables
Pihak ketiga           Pihak lainnya                                           1,318,227,674        2,744,655,154    Others, counterparty         Third party
                       Rincian pihak                                           1,318,227,674        2,744,655,154    List of counterparty
Page 29
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 30
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                     Cost of good sold
                              30 September 2023   30 September 2022
Persediaan bahan baku awal       15,484,218,594      13,898,928,777         Beginning raw inventory
Pembelian bahan baku              1,009,176,640       6,183,693,401        Purchased raw inventory
Persediaan bahan baku akhir      15,105,315,738      15,527,009,003            Ending raw inventory
Bahan baku yang digunakan         1,388,079,496       4,555,613,175            Raw inventory used
Jumlah biaya produksi             1,388,079,496       4,555,613,175          Total production cost
Harga pokok produksi              1,388,079,496       4,555,613,175   Cost of goods manufactured
Biaya overhead lainnya            5,171,153,249       1,135,306,141                      Overhead
Beban pokok penjualan dan                                               Cost of sales and revenue
                                  6,559,232,745       5,690,919,316
pendapatan
Page 31
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 32
[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

                                                      Utang bank, nilai dalam                             Utang bank, nilai dalam
                                                                                Total utang bank, kotor                             Total utang bank, kotor
                                                         mata uang asing                                     mata uang asing
                                                       Bank loan, amount in                                Bank loan, amount in
                                                                                Total bank loans, gross                             Total bank loans, gross
                                                          foreign currency                                    foreign currency
Bank Central Asia Tbk      IDR                                                          2,901,785,710                                       3,571,428,568             IDR       Bank Central Asia Tbk
                           Mata uang                                                    2,901,785,710                                       3,571,428,568        Currency
Kreditur nama bank         Mata uang                                                    2,901,785,710                                       3,571,428,568        Currency         Creditor bank name

Catatan untuk utang bank jangka panjang                                                                                                                       Notes for long-term bank loan
                                                                          30 September 2023                             31 December 2022
Total utang bank, kotor                                                                  2,901,785,710                                 3,571,428,568                          Total bank loans, gross
   Total utang bank, bersih                                                              2,901,785,710                                 3,571,428,568                            Total bank loan, net
      Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                                                       Current maturities of bank loans
                                                                                           186,011,905                                   818,452,382
      tahun atas utang bank
      Liabilitas jangka panjang atas utang bank                                          2,715,773,805                                 2,752,976,186                        Long-term bank loans
Page 33
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 34
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 35
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 36
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 37
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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