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Financial statement Text extracted CNTX

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Page 1
Nomor Surat                      099/CT/TN/GA/X/2023
Nama Emiten                      PT Century Textile Industry Tbk
Kode Emiten                      CNTX
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/09/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




Dokumen ini merupakan dokumen resmi PT Century Textile Industry Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                    PT Century Textile Industry 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 Century Textile Industry 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                          CNTX                                                           Entity code
Nomor identifikasi entitas            AA002                                        Entity identification number
Industri utama entitas                Umum / General                                        Entity main industry
Standar akutansi yang dipilih         PSAK                                     Selected accounting standards
Sektor                                E. Consumer Cyclicals                                                Sector
Subsektor                             E4. Apparel & Luxury Goods                                       Subsector
Industri                              E41. Apparel & Luxury Goods                                        Industry
Subindustri                           E413. Textiles                                                Subindustry
Informasi pemegang saham              National and Foreign                 Controlling shareholder information
pengendali                            Corporation
Jenis entitas                         Joint Venture - Indonesia                                    Type of entity
                                      Jurisdiction
Jenis efek yang dicatatkan            Saham / Stock                                     Type of listed securities
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Pemantauan Khusus / Watchlist
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          April 01, 2023                                  Current period start date
Tanggal akhir periode berjalan         September 30, 2023                               Current period end date
Tanggal akhir tahun sebelumnya         March 31, 2023                                        Prior year end date
Tanggal awal periode sebelumnya        April 01, 2022                                     Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                                 Prior period end date
Tanggal akhir 2 tahun sebelumnya       March 31, 2022                                     Prior 2 year end date
Mata uang pelaporan                    Dollar Amerika / USD               Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 15,200.00000                         presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama                                                          Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 Total Key Audit Matters
Paragraf Hal Audit Utama                                                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                           Date of auditor's opinion or result of
laporan review                                                                                     review report
Auditor tahun berjalan                                                                     Current year auditor
Nama partner audit tahun berjalan                                           Name of current year audit signing
                                                                                                         partner
Page 3
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 March 2023
Aset                                                                                                Assets
  Aset lancar                                                                            Current assets
     Kas dan setara kas                                                               Cash and cash
                                             322,809               309,624
                                                                                          equivalents
     Piutang usaha                                                                Trade receivables
          Piutang usaha pihak                                              Trade receivables third
                                           3,994,455             3,609,709
          ketiga                                                                           parties
          Piutang usaha pihak                                                  Trade receivables
                                           1,916,278             3,382,183
          berelasi                                                                 related parties
     Piutang lainnya                                                              Other receivables
          Piutang lainnya pihak                                            Other receivables third
                                             406,898                56,096
          ketiga                                                                           parties
          Piutang lainnya pihak                                                 Other receivables
                                              30,881                22,332
          berelasi                                                                 related parties
     Persediaan lancar                                                          Current inventories
          Persediaan lancar                5,551,768             7,957,512   Current inventories
     Biaya dibayar dimuka                                                  Current prepaid expenses
                                             245,570                48,981
     lancar
     Uang muka lancar                                                              Current advances
          Uang muka lancar                                                            Other current
                                              52,960                40,549
          lainnya                                                                        advances
     Pajak dibayar dimuka                                                        Current prepaid taxes
                                           2,145,144             3,091,179
     lancar
     Jumlah aset lancar                  14,666,763            18,518,165     Total current assets
   Aset tidak lancar                                                                Non-current assets
     Biaya dibayar dimuka                                                       Non-current prepaid
                                                      0            55,220
     tidak lancar                                                                           expenses
     Aset tetap                                                                  Property, plant, and
                                         19,144,388            20,877,512
                                                                                           equipment
       Aset ijarah                            19,114               54,973               Ijarah assets
       Klaim atas pengembalian                                            Non-current claims for tax
                                              52,497              107,603
       pajak tidak lancar                                                                      refund
       Aset tidak lancar                                                           Other non-current
                                             179,106              188,242
       non-keuangan lainnya                                                     non-financial assets
       Jumlah aset tidak lancar          19,395,105            21,283,550 Total non-current assets
   Jumlah aset                           34,061,868            39,801,715                   Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                   Current liabilities
          Utang bank jangka                                                Short term bank loans
                                         18,600,000            21,500,000
          pendek
          Utang usaha                                                             Trade payables
              Utang usaha pihak                                                 Trade payables
                                           1,956,717             2,308,246
              ketiga                                                                third parties
              Utang usaha pihak                                                 Trade payables
                                           1,259,158             2,750,699
              berelasi                                                           related parties
          Liabilitas keuangan                                                Other current financial
                                             377,792               405,625
          jangka pendek lainnya                                                            liabilities
          Beban akrual jangka                                                      Current accrued
                                           1,311,803             1,732,698
          pendek                                                                          expenses
          Utang pajak                         62,277                83,210           Taxes payable
Page 5
      Utang pihak berelasi                                       Current due to related
                                 26,000,000       23,500,000
      jangka pendek                                                             parties
      Jumlah liabilitas                                                  Total current
                                 49,567,747       52,280,478
      jangka pendek                                                          liabilities
  Liabilitas jangka                                               Non-current liabilities
  panjang
      Pendapatan                                                  Non-current deferred
      ditangguhkan jangka             79,749           79,749                 revenue
      panjang
      Kewajiban imbalan                                                       Long-term
      pasca kerja jangka           2,119,907        2,213,102         post-employment
      panjang                                                        benefit obligations
      Liabilitas keuangan                                            Other non-current
                                      12,094           12,094
      jangka panjang lainnya                                          financial liabilities
      Jumlah liabilitas                                             Total non-current
                                   2,211,750        2,304,945
      jangka panjang                                                          liabilities
  Jumlah liabilitas              51,779,497       54,585,423               Total liabilities
Ekuitas                                                                                    Equity
  Ekuitas yang                                                      Equity attributable to
  diatribusikan kepada                                           equity owners of parent
  pemilik entitas induk                                                                  entity
      Saham biasa                18,396,572       18,396,572            Common stocks
      Tambahan modal                                                  Additional paid-in
                                      92,800           92,800
      disetor                                                                      capital
      Saldo laba                                                   Retained earnings
      (akumulasi kerugian)                                                       (deficit)
          Saldo laba yang                                           Unappropriated
          belum ditentukan     ( 36,207,001 )   ( 33,273,080 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                Total equity
      diatribusikan kepada                                     attributable to equity
                               ( 17,717,629 )   ( 14,783,708 )
      pemilik entitas induk                                         owners of parent
                                                                                entity
   Jumlah ekuitas              ( 17,717,629 )   ( 14,783,708 )               Total equity
Jumlah liabilitas dan                                           Total liabilities and equity
                                 34,061,868        39,801,715
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
                                               18,877,743              21,770,481
usaha
Beban pokok penjualan dan                                                                      Cost of sales and revenue
                                            ( 17,547,783 )          ( 20,690,417 )
pendapatan
Jumlah laba bruto                                1,329,960               1,080,064                     Total gross profit
Beban penjualan                               ( 1,115,751 )           ( 1,380,007 )                      Selling expenses
Beban umum dan administrasi                                                                  General and administrative
                                                ( 876,307 )             ( 730,347 )
                                                                                                                 expenses
Pendapatan keuangan                                    753                     629                        Finance income
Beban bunga dan keuangan                      ( 1,364,366 )             ( 420,166 )            Interest and finance costs
Keuntungan (kerugian) selisih                                                               Gains (losses) on changes in
                                                 ( 77,333 )                275,326
kurs mata uang asing                                                                              foreign exchange rates
Pendapatan lainnya                                 434,800                       0                           Other income
Beban lainnya                                 ( 1,281,333 )               ( 5,830 )                       Other expenses
Jumlah laba (rugi) sebelum                                                                 Total profit (loss) before tax
                                              ( 2,949,577 )           ( 1,180,331 )
pajak penghasilan
Pendapatan (beban) pajak                                    0                       0           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                               Total profit (loss) from
                                              ( 2,949,577 )           ( 1,180,331 )
yang dilanjutkan                                                                              continuing operations
Jumlah laba (rugi)                            ( 2,949,577 )           ( 1,180,331 )                  Total profit (loss)
Pendapatan komprehensif                                                              Other comprehensive income,
lainnya, setelah pajak                                                                                          after tax
    Pendapatan komprehensif                                                                Other comprehensive
    lainnya yang akan                                                                        income that may 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 akan                           15,656                          that may be reclassified to
        direklasifikasi ke laba rugi,                                                    profit or loss, after tax
        setelah pajak
        Jumlah pendapatan                                                                               Total other
        komprehensif lainnya                                                              comprehensive income
        yang akan direklasifikasi                   15,656                               that may be reclassified
        ke laba rugi, setelah                                                           to profit or loss, after tax
        pajak
    Jumlah pendapatan                                                                    Total other comprehensive
    komprehensif lainnya,                           15,656                                         income, after tax
    setelah pajak
Jumlah laba rugi komprehensif                 ( 2,933,921 )           ( 1,180,331 )       Total comprehensive income
Laba (rugi) yang dapat                                                                      Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                                  Profit (loss) attributable to
                                              ( 2,949,577 )           ( 1,180,331 )
    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            ( 2,933,921 )           ( 1,180,331 )        attributable to parent entity
    induk
Laba (rugi) per saham                                                                         Earnings (loss) per share
Page 7
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      ( 0.01 )   ( 0.01 )      share from continuing
    dilanjutkan                                                       operations
Laba (rugi) per saham                                 Diluted earnings (loss) per
dilusian                                                                      share
    Laba (rugi) per saham                            Diluted earnings (loss) per
    dilusian dari operasi yang   ( 0.01 )   ( 0.01 )      share from continuing
    dilanjutkan                                                       operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                           Statement of changes in equity
                                                                               Saldo laba yang belum      Ekuitas yang dapat
                                                          Tambahan modal
                                         Saham biasa                                 ditentukan          diatribusikan kepada      Ekuitas
                                                              disetor
                                                                                  penggunaannya              entitas induk
                                                          Additional paid-in   Unappropriated retained   Equity attributable to
                                         Common stocks                                                                              Equity
                                                               capital                earnings                parent entity
Posisi ekuitas                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian                                                                                                              Balance before restatement at beginning of
                                             18,396,572              92,800          ( 33,273,080 )           ( 14,783,708 )      ( 14,783,708 )
  kembali                                                                                                                                                                                period
  Posisi ekuitas, awal periode               18,396,572              92,800          ( 33,273,080 )           ( 14,783,708 )      ( 14,783,708 )    Equity position, beginning of the period
  Laba (rugi)                                                                          ( 2,949,577 )            ( 2,949,577 )       ( 2,949,577 )                                  Profit (loss)
  Pendapatan komprehensif lainnya                                                            15,656                   15,656              15,656                 Other comprehensive income
  Posisi ekuitas, akhir periode              18,396,572              92,800          ( 36,207,001 )           ( 17,717,629 )      ( 17,717,629 )          Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                           Statement of changes in equity
                                                                               Saldo laba yang belum      Ekuitas yang dapat
                                                          Tambahan modal
                                         Saham biasa                                 ditentukan          diatribusikan kepada      Ekuitas
                                                              disetor
                                                                                  penggunaannya              entitas induk
                                                          Additional paid-in   Unappropriated retained   Equity attributable to
                                         Common stocks                                                                             Equity
                                                               capital                earnings                parent entity
Posisi ekuitas                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian                                                                                                              Balance before restatement at beginning of
                                             18,396,572              92,800          ( 31,588,040 )           ( 13,098,668 )      ( 13,098,668 )
  kembali                                                                                                                                                                                period
  Posisi ekuitas, awal periode               18,396,572              92,800          ( 31,588,040 )           ( 13,098,668 )      ( 13,098,668 )    Equity position, beginning of the period
  Laba (rugi)                                                                          ( 1,180,331 )            ( 1,180,331 )       ( 1,180,331 )                                  Profit (loss)
  Posisi ekuitas, akhir periode              18,396,572              92,800          ( 32,768,371 )           ( 14,278,999 )      ( 14,278,999 )          Equity position, end of the period
Page 10
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                              Statement of cash flows
                                  30 September 2023       30 September 2022
Arus kas dari aktivitas operasi                                                   Cash flows from operating
                                                                                                    activities
   Penerimaan kas dari                                                                 Cash receipts from
   aktivitas operasi                                                                   operating activities
       Penerimaan dari                                                          Receipts from customers
                                         19,958,902              21,420,322
       pelanggan
   Pembayaran kas dari                                                            Cash payments from
   aktivitas operasi                                                               operating activities
       Pembayaran kepada                                                     Payments to suppliers for
       pemasok atas barang dan        ( 14,370,255 )          ( 17,866,666 )     goods and services
       jasa
       Pembayaran gaji dan                                                    Payments for salaries and
                                        ( 2,534,334 )           ( 2,712,777 )
       tunjangan                                                                              allowances
       Pembayaran kas lainnya                                                   Other cash payments for
                                        ( 1,119,345 )           ( 2,666,873 )
       untuk beban operasi                                                            operating activities
   Kas diperoleh dari                                                         Cash generated from (used
                                           1,934,968            ( 1,825,994 )
   (digunakan untuk) operasi                                                                 in) operations
   Penerimaan bunga dari                                                             Interests received from
                                                 753                     629
   aktivitas operasi                                                                      operating activities
   Pembayaran bunga dari                                                       Interests paid from operating
                                        ( 1,363,754 )             ( 391,903 )
   aktivitas operasi                                                                                activities
   Penerimaan pengembalian                                                    Income taxes refunded (paid)
   (pembayaran) pajak                                                               from operating activities
                                                      0                    0
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
                                             571,967            ( 2,217,268 )
   (digunakan untuk) aktivitas                                                         operating activities
   operasi
Arus kas dari aktivitas                                                            Cash flows from investing
investasi                                                                                             activities
   Penerimaan dari penjualan                                                      Proceeds from disposal of
                                             268,893                   1,918
   aset tetap                                                                 property, plant and equipment
   Pembayaran untuk perolehan                                                    Payments for acquisition of
                                          ( 362,382 )             ( 736,027 )
   aset tetap                                                                 property, plant and equipment
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
                                           ( 93,489 )             ( 734,109 )
   (digunakan untuk) aktivitas                                                          investing activities
   investasi
Arus kas dari aktivitas                                                            Cash flows from financing
pendanaan                                                                                             activities
   Penerimaan pinjaman bank                4,500,000               4,300,000      Proceeds from bank loans
   Pembayaran pinjaman bank             ( 4,900,000 )           ( 1,000,000 )       Payments of bank loans
   Pembayaran liabilitas sewa                                                     Payments of finance lease
                                           ( 65,293 )              ( 65,293 )
   pembiayaan                                                                                      liabilities
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
                                          ( 465,293 )              3,234,707
   (digunakan untuk) aktivitas                                                         financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                   Total net increase (decrease)
                                              13,185                 283,330
bersih kas dan setara kas                                                     in cash and cash equivalents
Kas dan setara kas arus kas,                                                 Cash and cash equivalents cash
                                             309,624                 111,230
awal periode                                                                    flows, beginning of the period
Kas dan setara kas arus kas,                                                     Cash and cash equivalents
Page 11
akhir periode   322,809   394,560   cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                             Property, plant, and equipment
                                                       Aset tetap, awal      Penambahan aset          Pengurangan aset                                      Aset tetap, akhir
                                                                                                                              Reklasifikasi aset tetap
                                                           periode                tetap                    tetap                                                periode
                                                      Property, plant, and                                                      Reclassifications of       Property, plant, and
                                                                             Addition in property,   Disposals in property,
                                                     equipment, beginning                                                       property, plant, and         equipment, end
                                                                             plant, and equipment    plant, and equipment
                                                            period                                                                  equipment                    period
Nilai perolehan, kotor   Tanah, dimiliki langsung              2,775,051                                                                                            2,775,051         Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                               Building and leasehold
                         fasilitasnya, dimiliki              14,430,851                                     ( 1,818,819 )                     52,617               12,664,649        improvement, directly
                         langsung                                                                                                                                                                    owned
                         Mesin dan peralatan,                                                                                                                                               Machinery and
                         dimiliki langsung                   44,489,343                                   ( 12,771,468 )                    199,527                31,917,402           equipment, directly
                                                                                                                                                                                                     owned
                         Perabot dan peralatan                                                                                                                                         Furniture and office
                         kantor, dimiliki langsung             1,900,069                                         ( 5,789 )                    64,454                1,958,734           equipment, directly
                                                                                                                                                                                                     owned
                         Kendaraan bermotor,                                                                                                                                         Motor vehicle, directly
                                                                 315,831                                                                                              315,831
                         dimiliki langsung                                                                                                                                                           owned
                         Dimiliki langsung                   63,911,145                                   ( 14,596,076 )                    316,598                49,631,667              Directly owned
                         Bangunan, dalam                                                                                                                                            Building, assets under
                                                                  74,261                                                                  ( 52,617 )                    21,644
                         penyelesaian                                                                                                                                                          construction
                         Mesin dan alat berat,                                                                                                                                       Machinery and heavy
                         dalam penyelesaian                      378,222                 313,613                                         ( 199,527 )                  492,308     equipment, assets under
                                                                                                                                                                                               construction
                         Lainnya, dalam                                                                                                                                               Others, assets under
                                                                  67,419                    4,644                                         ( 64,454 )                     7,609
                         penyelesaian                                                                                                                                                          construction
                         Aset dalam                                                                                                                                                          Assets under
                                                                 519,902                 318,257                                         ( 316,598 )                  521,561
                         penyelesaian                                                                                                                                                        construction
                         Aset tetap                                                                                                                                                  Property, plant, and
                                                             64,431,047                  318,257          ( 14,596,076 )                               0           50,153,228
                                                                                                                                                                                                equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                               Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki                9,608,810                 227,022            ( 1,711,862 )                                           8,123,970        improvement, directly           accumulated
                         langsung                                                                                                                                                                    owned            depreciation
                         Mesin dan peralatan,                                                                                                                                               Machinery and
                         dimiliki langsung                   32,393,112                  933,860          ( 12,052,653 )                                           21,274,319           equipment, directly
                                                                                                                                                                                                     owned
Page 14
                  Perabot dan peralatan                                                               Furniture and office
                  kantor, dimiliki langsung    1,271,890     58,502         ( 5,790 )    1,324,602     equipment, directly
                                                                                                                    owned
                  Kendaraan bermotor,                                                                Motor vehicle, directly
                                                279,723       6,226                       285,949
                  dimiliki langsung                                                                                 owned
                  Dimiliki langsung           43,553,535   1,225,610   ( 13,770,305 )   31,008,840        Directly owned
                  Aset tetap                                                                         Property, plant, and
                                              43,553,535   1,225,610   ( 13,770,305 )   31,008,840
                                                                                                               equipment
Nilai perolehan   Aset tetap                                                                         Property, plant, and      Carrying amount
                                              20,877,512                                19,144,388
                                                                                                               equipment
Page 15
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 March 2023

Aset tetap                                                                                                                                                                             Property, plant, and equipment
                                                       Aset tetap, awal      Penambahan aset          Pengurangan aset                                      Aset tetap, akhir
                                                                                                                              Reklasifikasi aset tetap
                                                           periode                tetap                    tetap                                                periode
                                                      Property, plant, and                                                      Reclassifications of       Property, plant, and
                                                                             Addition in property,   Disposals in property,
                                                     equipment, beginning                                                       property, plant, and         equipment, end
                                                                             plant, and equipment    plant, and equipment
                                                            period                                                                  equipment                    period
Nilai perolehan, kotor   Tanah, dimiliki langsung              2,775,051                                                                                            2,775,051         Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                               Building and leasehold
                         fasilitasnya, dimiliki              14,422,533                                         ( 19,917 )                    28,235               14,430,851        improvement, directly
                         langsung                                                                                                                                                                    owned
                         Mesin dan peralatan,                                                                                                                                               Machinery and
                         dimiliki langsung                   45,095,587                                       ( 954,905 )                   348,661                44,489,343           equipment, directly
                                                                                                                                                                                                     owned
                         Perabot dan peralatan                                                                                                                                         Furniture and office
                         kantor, dimiliki langsung             1,888,967                                                                      11,102                1,900,069           equipment, directly
                                                                                                                                                                                                     owned
                         Kendaraan bermotor,                                                                                                                                         Motor vehicle, directly
                                                                 327,642                                        ( 28,860 )                    17,049                  315,831
                         dimiliki langsung                                                                                                                                                           owned
                         Dimiliki langsung                   64,509,780                                     ( 1,003,682 )                   405,047                63,911,145              Directly owned
                         Bangunan, dalam                                                                                                                                            Building, assets under
                                                                  10,163                  92,333                                          ( 28,235 )                    74,261
                         penyelesaian                                                                                                                                                          construction
                         Mesin dan alat berat,                                                                                                                                       Machinery and heavy
                         dalam penyelesaian                      247,616                 479,268                                         ( 348,662 )                  378,222     equipment, assets under
                                                                                                                                                                                               construction
                         Lainnya, dalam                                                                                                                                               Others, assets under
                                                                  23,211                  72,358                                          ( 28,150 )                    67,419
                         penyelesaian                                                                                                                                                          construction
                         Aset dalam                                                                                                                                                          Assets under
                                                                 280,990                 643,959                       (0)               ( 405,047 )                  519,902
                         penyelesaian                                                                                                                                                        construction
                         Aset tetap                                                                                                                                                  Property, plant, and
                                                             64,790,770                  643,959            ( 1,003,682 )                              0           64,431,047
                                                                                                                                                                                                equipment
Akumulasi depresiasi     Tanah, dimiliki langsung                        0                                                                                                            Land, directly owned       Carrying amount,
                         Bangunan dan                                                                                                                                               Building and leasehold           accumulated
                         fasilitasnya, dimiliki                9,169,446                 452,227                ( 12,863 )                                          9,608,810        improvement, directly            depreciation
                         langsung                                                                                                                                                                    owned
                         Mesin dan peralatan,                                                                                                                                               Machinery and
                         dimiliki langsung                   31,452,628               1,895,389               ( 954,905 )                                          32,393,112           equipment, directly
Page 16
                                                                                                                 owned
                  Perabot dan peralatan                                                            Furniture and office
                  kantor, dimiliki langsung    1,146,897    124,993                   1,271,890     equipment, directly
                                                                                                                 owned
                  Kendaraan bermotor,                                                             Motor vehicle, directly
                                                286,206      22,377     ( 28,860 )     279,723
                  dimiliki langsung                                                                              owned
                  Dimiliki langsung           42,055,177   2,494,986   ( 996,628 )   43,553,535        Directly owned
                  Aset tetap                                                                      Property, plant, and
                                              42,055,177   2,494,986   ( 996,628 )   43,553,535
                                                                                                            equipment
Nilai perolehan   Aset tetap                                                                      Property, plant, and      Carrying amount
                                              22,735,593                             20,877,512
                                                                                                            equipment
Page 17
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 18
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                           Notes for inventories
                          30 September 2023    31 March 2023
     Persediaan lancar             5,551,768          7,957,512      Current inventories
Page 19
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 20
[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            7,438,281           7,087,283         Beginning raw inventory
Pembelian bahan baku                  7,907,281          12,378,702        Purchased raw inventory
Persediaan bahan baku akhir           5,551,768           7,912,409            Ending raw inventory
Bahan baku yang digunakan             9,793,794          11,553,576            Raw inventory used
Upah, tenaga kerja langsung           1,871,271           2,177,304          Wages and direct labor
Depresiasi                            1,236,518           1,244,754                     Depreciation
Perbaikan dan pemeliharaan            4,451,133           5,714,783       Repairs and maintenance
Jumlah biaya produksi                17,352,716          20,690,417          Total production cost
Barang setengah jadi awal             2,491,598           2,105,179         Beginning wip inventory
Barang setengah jadi akhir            2,241,378           2,105,179             Ending wip inventory
Harga pokok produksi                 17,602,936          20,690,417  Cost of goods manufactured
Barang jadi awal                      3,387,883           2,806,468 Beginning finish goods inventory
Barang jadi akhir                     3,443,036           2,806,468   Ending finish goods inventory
Beban pokok penjualan dan                                               Cost of sales and revenue
                                     17,547,783          20,690,417
pendapatan
Page 21
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 22
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 23
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 24
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 25
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                                30 September 2023                                        31 March 2023

                                         Utang bank jangka                                    Utang bank jangka
                                                                   Utang bank jangka                                    Utang bank jangka
                                      pendek, nilai dalam mata                             pendek, nilai dalam mata
                                                                        pendek                                               pendek
                                            uang asing                                           uang asing
                                        Short-term bank loan,                                Short-term bank loan,
                                                                   Short term bank loans                                Short term bank loans
                                      amount in foreign currency                           amount in foreign currency
Bank Btpn Tbk        USD                            1,500,000                 1,500,000                 2,000,000                  2,000,000             USD         Bank Btpn Tbk
                     Mata uang                                                1,500,000                                            2,000,000         Currency
Bank asing lainnya   USD                          17,100,000                 17,100,000                                           19,500,000             USD     Other foreign banks
                     Mata uang                                               17,100,000                                           19,500,000         Currency
Kreditur nama bank   Mata uang                                               18,600,000                                           21,500,000         Currency    Creditor bank name
Page 26
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 27
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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