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Financial statement Text extracted RDTX

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Page 1
Nomor Surat                      199/RV/X/2023
Nama Emiten                      Roda Vivatex Tbk
Kode Emiten                      RDTX
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 9 Bulan yang berakhir pada 30/09/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No      Nama         Kegiatan         Lokasi         Tahun          Status         Jumlah Aset         Satuan       Mata     Persentase
                       Usaha                         Komersil        Operasi                                         Uang        (%)
 1    PT CHITATEX    PROPERTI        MENARA            2008          AKTIF        3.323.784.278.566     PENUH        IDR        100.0
      PENI                            RDTX -
                                     JAKARTA
                                     SELATAN




Dokumen ini merupakan dokumen resmi Roda Vivatex Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Roda Vivatex

                                  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                         Roda Vivatex 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                           RDTX                                                        Entity code
Nomor identifikasi entitas             AA086                                     Entity identification number
Industri utama entitas                 Properti / Property                                Entity main industry
Standar akutansi yang dipilih          PSAK                                  Selected accounting standards
Sektor                                 H. Properties & Real Estate                                       Sector
Subsektor                              H1. Properties & Real Estate                                  Subsector
Industri                               H11. Real Estate Management                                     Industry
                                       & Development
Subindustri                            H111. Real Estate Development                               Subindustry
                                       & Management
Informasi pemegang saham                                                 Controlling shareholder information
                                       National Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                                 Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                  Type of listed securities
Jenis papan perdagangan tempat                                           Type of board on which the entity is
                                       Utama / Main
entitas tercatat                                                                                          listed
Apakah merupakan laporan keuangan                                       Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity        of an individual entity or a group of
entitas                                                                                                 entities
Periode penyampaian laporan                                                    Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                          submissions
Tanggal awal periode berjalan          January 01, 2023                              Current period start date
Tanggal akhir periode berjalan         September 30, 2023                             Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                   Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                 Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                               Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                     Description of presentation currency
Kurs konversi pada tanggal pelaporan                                      Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                    presentation currency is other than
                                                                                                         rupiah
Pembulatan yang digunakan dalam                                           Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                      statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit            Type of report on financial statements
Jenis opini auditor                                                                 Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                      Matters disclosed in
pendapat untuk penekanan atas suatu                                      emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                             paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                         Result of review engagement
Opini Hal Audit Utama                                                        Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                               Total Key Audit Matters
Paragraf Hal Audit Utama                                                       Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                         Date of auditor's opinion or result of
laporan review                                                                                   review report
Auditor tahun berjalan                                                                   Current year auditor
Page 3
Nama partner audit tahun berjalan                   Name of current year audit signing
                                                                                   partner
Lama tahun penugasan partner yang                     Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                 No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                  concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[2210000] Statement of financial position presented using current and
non-current - Property 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
                                     519,809,570,374     413,923,182,155
                                                                                        equivalents
     Investasi jangka pendek         114,897,236,866     221,306,410,656    Short-term investments
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                        9,190,519,905     34,392,857,868
          ketiga                                                                         parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                        1,296,229,865      1,129,293,233
          ketiga                                                                         parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar                                2,173,348,605   Current inventories
     Uang muka lancar                                                           Current advances
          Uang muka lancar                                                         Other current
                                        4,066,247,165      1,147,653,286
          lainnya                                                                     advances
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                       48,773,883,098     23,166,990,634
     lancar
     Aset tidak lancar atau                                                   Non-current assets or
     kelompok lepasan                                                     disposal groups classified
                                        1,137,045,839       1,137,045,839
     diklasifikasikan sebagai                                                       as held-for-sale
     dimiliki untuk dijual
     Jumlah aset lancar              699,170,733,112     698,376,782,276       Total current assets
   Aset tidak lancar                                                               Non-current assets
     Investasi yang dicatat                                               Investments accounted for
     dengan menggunakan              116,274,377,200       76,227,995,300       using equity method
     metode ekuitas
     Jaminan tidak lancar                 720,029,000         754,173,000   Non-current guarantees
     Uang muka tidak lancar                                                 Non-current advances
          Uang muka tidak                                                  Non-current advances
                                        2,957,850,000       2,957,850,000
          lancar atas investasi                                                   on investments
          Uang muka tidak                                                      Other non-current
                                        1,838,061,229       1,516,299,000
          lancar lainnya                                                                advances
     Aset pajak tangguhan                  22,711,682          25,326,103        Deferred tax assets
     Aset tetap                                                                  Property, plant, and
                                    2,558,473,103,780   2,607,448,724,350
                                                                                          equipment
       Beban tangguhan                                                            Deferred charges
          Beban tangguhan                                                 Other deferred charges
                                           34,144,000          13,854,177
          lainnya
       Jumlah aset tidak lancar     2,680,320,276,891   2,688,944,221,930 Total non-current assets
   Jumlah aset                      3,379,491,010,003   3,387,321,004,206                  Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang usaha                                                           Trade payables
              Utang usaha pihak                                              Trade payables
                                        7,396,121,905      11,097,864,441
              ketiga                                                             third parties
          Utang lainnya                                                         Other payables
              Utang lainnya pihak                                             Other payables
                                        2,340,870,428      76,460,296,743
              ketiga                                                             third parties
Page 5
      Beban akrual jangka         4,668,343,864         3,899,552,183        Current accrued
      pendek                                                                        expenses
      Utang pajak                29,254,036,174         7,666,963,618          Taxes payable
      Pendapatan diterima                                                   Current unearned
                                190,048,240,931      165,996,836,610
      dimuka jangka pendek                                                             revenue
      Kontrak liabilitas                                                     Current contract
                                                         173,279,599
      jangka pendek                                                                   liabilities
      Jumlah liabilitas                                                         Total current
                                233,707,613,302      265,294,793,194
      jangka pendek                                                                 liabilities
  Liabilitas jangka                                                        Non-current liabilities
  panjang
      Pendapatan diterima                                                Non-current unearned
                                 11,437,281,477       20,616,455,496
      dimuka jangka panjang                                                           revenue
      Uang jaminan jangka                                                 Non-current deposits
                                126,572,505,999      117,419,110,534
      panjang
      Kewajiban imbalan                                                                 Long-term
      pasca kerja jangka         11,271,279,457       11,271,279,457           post-employment
      panjang                                                                 benefit obligations
      Liabilitas keuangan                                                     Other non-current
                                               0         188,146,988
      jangka panjang lainnya                                                   financial liabilities
      Jumlah liabilitas                                                      Total non-current
                                149,281,066,933      149,494,992,475
      jangka panjang                                                                    liabilities
  Jumlah liabilitas             382,988,680,235      414,789,785,669                 Total liabilities
Ekuitas                                                                                             Equity
  Ekuitas yang                                                               Equity attributable to
  diatribusikan kepada                                                   equity owners of parent
  pemilik entitas induk                                                                           entity
      Saham biasa               134,400,000,000      134,400,000,000             Common stocks
      Tambahan modal                                                           Additional paid-in
                                 11,224,645,504       11,224,645,504
      disetor                                                                               capital
      Cadangan keuntungan                                                       Reserve of gains
      (kerugian) investasi                                                          (losses) from
                                ( 2,341,034,240 )       ( 30,381,712 )
      pada instrumen ekuitas                                              investments in equity
                                                                                      instruments
      Saldo laba                                                            Retained earnings
      (akumulasi kerugian)                                                                (deficit)
         Saldo laba yang                                                         Appropriated
         telah ditentukan         4,400,000,000         4,400,000,000      retained earnings
         penggunaannya
         Saldo laba yang                                                    Unappropriated
         belum ditentukan      2,848,818,718,504    2,822,536,954,745     retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                       Total equity
      diatribusikan kepada                                            attributable to equity
                               2,996,502,329,768    2,972,531,218,537
      pemilik entitas induk                                                owners of parent
                                                                                       entity
   Jumlah ekuitas              2,996,502,329,768    2,972,531,218,537               Total equity
Jumlah liabilitas dan                                                  Total liabilities and equity
                               3,379,491,010,003    3,387,321,004,206
ekuitas
Page 6
[2321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - Property 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
                                          400,487,990,192       375,400,797,117
usaha
Beban pokok penjualan dan                                                                 Cost of sales and revenue
                                        ( 144,188,847,049 )   ( 138,846,049,177 )
pendapatan
Jumlah laba bruto                         256,299,143,143        236,554,747,940                  Total gross profit
Beban penjualan                           ( 8,160,743,768 )    ( 14,103,103,340 )                   Selling expenses
Beban umum dan administrasi                                                             General and administrative
                                         ( 64,524,003,956 )    ( 52,833,914,702 )
                                                                                                            expenses
Pendapatan keuangan                        20,529,354,628          7,191,205,766                     Finance income
Keuntungan (kerugian) selisih                                                          Gains (losses) on changes in
                                             ( 61,630,049 )         391,777,974
kurs mata uang asing                                                                         foreign exchange rates
Pendapatan lainnya                           7,791,288,279         9,238,994,973                        Other income
Beban lainnya                                                      ( 38,020,437 )                    Other expenses
Keuntungan (kerugian) lainnya              10,095,661,794          8,269,550,297                Other gains (losses)
Jumlah laba (rugi) sebelum                                                            Total profit (loss) before tax
                                          221,969,070,071       194,671,238,471
pajak penghasilan
Pendapatan (beban) pajak                      ( 2,614,422 )            9,027,480              Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                             Total profit (loss) from
                                          221,966,455,649       194,680,265,951
yang dilanjutkan                                                                             continuing operations
Laba (rugi) dari operasi yang                                                        Profit (loss) from discontinued
                                            ( 804,691,890 )     ( 1,254,574,370 )
dihentikan                                                                                                 operations
Jumlah laba (rugi)                        221,161,763,759       193,425,691,581                    Total profit (loss)
Pendapatan komprehensif                                                            Other comprehensive income,
lainnya, sebelum pajak                                                                                     before tax
    Pendapatan komprehensif                                                              Other comprehensive
    lainnya yang akan                                                                       income that may be
    direklasifikasi ke laba rugi,                                                      reclassified to profit or
    sebelum pajak                                                                                loss, before tax
        Penyesuaian lainnya atas                                                  Other adjustments to other
        pendapatan komprehensif                                                      comprehensive income
        lainnya yang akan                 ( 2,310,652,528 )       ( 812,200,248 ) that may be reclassified to
        direklasifikasi ke laba rugi,                                                profit or loss, before tax
        sebelum pajak
        Jumlah pendapatan                                                                        Total other
        komprehensif lainnya                                                       comprehensive income
        yang akan direklasifikasi         ( 2,310,652,528 )       ( 812,200,248 ) that may be reclassified
        ke laba rugi, sebelum                                                      to profit or loss, before
        pajak                                                                                            tax
    Jumlah pendapatan                                                             Total other comprehensive
    komprehensif lainnya,                 ( 2,310,652,528 )       ( 812,200,248 )           income, before tax
    sebelum pajak
Jumlah pendapatan                                                                      Total other comprehensive
komprehensif lainnya, setelah             ( 2,310,652,528 )       ( 812,200,248 )                income, after tax
pajak
Jumlah laba rugi komprehensif             218,851,111,231       192,613,491,333      Total comprehensive income
Laba (rugi) yang dapat                                                                 Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                             Profit (loss) attributable to
                                          221,161,763,759       193,425,691,581
    diatribusikan ke entitas induk                                                                    parent entity
Laba rugi komprehensif yang                                                               Comprehensive income
dapat diatribusikan                                                                                    attributable to
Page 7
  Laba rugi komprehensif yang                                              Comprehensive income
  dapat diatribusikan ke entitas   218,851,111,231   192,613,491,333   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              825.77            724.26    share from continuing
      dilanjutkan                                                                  operations
      Laba (rugi) per saham                                         Basic earnings (loss) per
      dasar dari operasi yang              822.77            719.59  share from discontinued
      dihentikan                                                                   operations
Page 8
[2410000] Statement of changes in equity - Property Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                           Statement of changes in equity
                                                                                        Cadangan keuntungan       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal
                                         Saham biasa                                      (kerugian) investasi         ditentukan               ditentukan          diatribusikan kepada          Ekuitas
                                                                  disetor
                                                                                        pada instrumen ekuitas      penggunaannya            penggunaannya              entitas induk
                                                                                            Reserve of gains
                                                                                              (losses) from       Appropriated retained   Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                                                             Equity
                                                                                          investments in equity        earnings                 earnings               parent entity
                                                                                               instruments
Posisi ekuitas                                                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                              Balance before restatement at beginning of
                                         134,400,000,000        11,224,645,504                ( 30,381,712 )           4,400,000,000        2,822,536,954,745        2,972,531,218,537       2,972,531,218,537
  kembali                                                                                                                                                                                                                                                 period
  Posisi ekuitas, awal periode           134,400,000,000        11,224,645,504                ( 30,381,712 )           4,400,000,000        2,822,536,954,745        2,972,531,218,537        2,972,531,218,537     Equity position, beginning of the period
  Laba (rugi)                                                                                                                                 221,161,763,759          221,161,763,759          221,161,763,759                                     Profit (loss)
  Pendapatan komprehensif lainnya                                                          ( 2,310,652,528 )                                                           ( 2,310,652,528 )        ( 2,310,652,528 )                Other comprehensive income
  Distribusi dividen kas                                                                                                                   ( 194,880,000,000 )      ( 194,880,000,000 )      ( 194,880,000,000 )                Distributions of cash dividends
  Posisi ekuitas, akhir periode          134,400,000,000        11,224,645,504             ( 2,341,034,240 )           4,400,000,000        2,848,818,718,504        2,996,502,329,768        2,996,502,329,768           Equity position, end of the period
Page 9
[2410000] Statement of changes in equity - Property Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                          Statement of changes in equity
                                                                                        Cadangan keuntungan       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal
                                         Saham biasa                                      (kerugian) investasi         ditentukan               ditentukan          diatribusikan kepada          Ekuitas
                                                                  disetor
                                                                                        pada instrumen ekuitas      penggunaannya            penggunaannya              entitas induk
                                                                                            Reserve of gains
                                                                                              (losses) from       Appropriated retained   Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                                                             Equity
                                                                                          investments in equity        earnings                 earnings               parent entity
                                                                                               instruments
Posisi ekuitas                                                                                                                                                                                                                                    Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                             Balance before restatement at beginning of
                                         134,400,000,000        11,224,645,504                2,209,747,509            4,350,000,000        2,752,486,629,715        2,904,671,022,728       2,904,671,022,728
  kembali                                                                                                                                                                                                                                                period
  Posisi ekuitas, awal periode           134,400,000,000        11,224,645,504                2,209,747,509            4,350,000,000        2,752,486,629,715        2,904,671,022,728        2,904,671,022,728    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                 193,425,691,581          193,425,691,581          193,425,691,581                                    Profit (loss)
  Pendapatan komprehensif lainnya                                                            ( 812,200,248 )                                                            ( 812,200,248 )          ( 812,200,248 )                Other comprehensive income
  Distribusi dividen kas                                                                                                                   ( 124,992,000,000 )      ( 124,992,000,000 )      ( 124,992,000,000 )               Distributions of cash dividends
  Posisi ekuitas, akhir periode          134,400,000,000        11,224,645,504                1,397,547,261            4,350,000,000        2,820,920,321,296        2,972,292,514,061        2,972,292,514,061          Equity position, end of the period
Page 10
[2510000] Statement of cash flows, direct method - Property 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
                                    449,715,953,921       476,078,563,009
       pelanggan
       Penerimaan kas lainnya                                                Other cash receipts from
                                       7,873,177,297       10,584,475,002
       dari aktivitas operasi                                                      operating activities
   Pembayaran kas dari                                                            Cash payments from
   aktivitas operasi                                                                operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 122,445,144,462 )   ( 128,634,454,605 )      goods and services
       jasa
       Pembayaran gaji dan                                                Payments for salaries and
                                   ( 30,639,986,750 )    ( 28,304,557,196 )
       tunjangan                                                                         allowances
   Kas diperoleh dari                                                     Cash generated from (used
                                    304,504,000,006       329,724,026,210
   (digunakan untuk) operasi                                                            in) operations
   Jumlah arus kas bersih                                                       Total net cash flows
   yang diperoleh dari                                                       received from (used in)
                                    304,504,000,006       329,724,026,210
   (digunakan untuk) aktivitas                                                   operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                             activities
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                    476,819,791,285        31,718,245,447
   properti investasi                                                                investment properties
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                   ( 17,082,459,427 )    ( 12,607,357,010 )
   properti investasi                                                                investment properties
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                       2,740,000,000          322,500,000
   aset tetap                                                                     property and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                    ( 8,514,958,119 )     ( 4,763,449,161 )
   aset tetap                                                                     property and equipment
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                                              450,450,450
   aset non-keuangan lainnya                                                    other non-financial assets
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                  ( 403,426,725,022 )    ( 89,730,947,470 )
   aset non-keuangan lainnya                                                    other non-financial assets
   Pembayaran uang muka                                                        Payments for advances on
                                      ( 321,762,229 )        1,882,098,429
   investasi                                                                                    investments
   Penerimaan bunga dari                                                           Interests received from
                                     20,529,354,628          7,191,205,757
   aktivitas investasi                                                                   investing activities
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                     70,743,241,116      ( 65,537,253,558 )
   (digunakan untuk) aktivitas                                                         investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                           activities
   Pembayaran liabilitas sewa                                                   Payments of finance lease
                                      ( 361,426,587 )         ( 71,931,020 )
   pembiayaan                                                                                    liabilities
   Pembayaran pinjaman                                                       Payments of other borrowings
                                   ( 74,119,426,316 )     ( 1,145,347,537 )
   lainnya
   Pembayaran dividen dari                                                  Dividends paid from financing
                                  ( 194,880,000,000 )   ( 124,992,000,000 )
   aktivitas pendanaan                                                                            activities
   Pembayaran bunga dari                                                     Interests paid from financing
                                                                ( 512,573 )
   aktivitas pendanaan                                                                            activities
   Jumlah arus kas bersih                                                           Total net cash flows
Page 11
   yang diperoleh dari                                                         received from (used in)
                                 ( 269,360,852,903 )   ( 126,209,791,130 )
   (digunakan untuk) aktivitas                                                     financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                               Total net increase (decrease)
                                   105,886,388,219       137,976,981,522
bersih kas dan setara kas                                                 in cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents cash
                                   413,923,182,155       181,086,181,119
awal periode                                                                flows, beginning of the period
Kas dan setara kas arus kas,                                                 Cash and cash equivalents
                                   519,809,570,374       319,063,162,641
akhir periode                                                             cash flows, end of the period
Page 12
[2610000] Explanation for Significant Accounting Policy - Property Industry


Kebijakan akuntansi signifikan                                                                                                                    Significant accounting policies
                                                                                  30 September 2023
Dasar penyusunan laporan keuangan     Laporan Keuangan Kosolidasian Perseroan dan Entitas Anak telah disusun dan disajikan sesuai              Basis of preparation of consolidated financial
konsolidasian                         Standar Akuntansi Keuangan di Indonesia, yang mencakup Standar Akuntansi Keuangan (PSAK dan                                                statements
                                      Interpretasi Standar Akuntansi Keuangan (ISAK).




Prinsip-prinsip konsolidasi           Laporan Keuangan Konsolidasian meliputi Laporan Keuangan Perseroan dan Entitas Anak dimana                                 Principles of consolidation
                                      Perseroan memiliki pengendalian. Kendali diperoleh bila Perseroan terekspos atau memiliki hak atas
                                      imbal hasil variabel dari keterlibatannya dengan suatu entitas dan memiliki kemampuan untuk
                                      mempengaruhi imbal hasil tersebut melalui kekuasaannya atas Entitas tersebut,



Kas dan setara kas                    Kas dan Setara Kas terdiri dari Kas, Bank dan deposito yang jatuh tempo dalam waktu 3 bulan atau                           Cash and cash equivalents
                                      kurang sejak tanggal penempatannya, tidak dijaminkan dan tidak dibatasi penggunaannya,




Piutang usaha dan piutang lain-lain   Piutang usaha adalah jumlah piutang atas penjualan atau jasa yang diberikan sehubungan dengan                             Trade and other receivables
                                      kegiatan usaha. Piutang lain-lain adalah yang timbul dari transaksi di luar kegiatan usaha biasa. Bila
                                      pembayaran diharapkan akan diterima dalam jangka waktu satu tahun atau kurang, maka
                                      diklasifikasikan sebagai aset tidak lancar.



Persediaan                            -                                                                                                                                          Inventories




Properti investasi                    Properti Investasi merupakan tanah dan/atau bangunan yang dimiliki untuk sewa operasi atau                                        Investment property
                                      kenaikan nilai, dan tidak digunakan maupun dijual dalam kegiatan operasi. Properti Investasi
                                      dinyatakan sebesar biaya perolehan termasuk pengeluaran yang dapat di atribusikan secara langsung
                                      untuk perolehan properti investasi.



Aset tetap                            Aset tetap dinyatakan berdasarkan biaya perolehan setelah dikurangi akumulasi penyusutan dan rugi                                         Fixed assets
Page 13
penurunan nilai, jika ada Aset tetap disusutkan dengan menggunakan metode Garis Lurus
berdasarkan taksiran masa manfaat keekonomian masing-masing aset tetap sebagai berikut;
Kendaraan 4 dan 8 tahun, Perabot dan Peralatan 4 dan 5 tahun.
Page 14
[2611000] Notes to the financial statements - Property, Plant, and Equipement - Property 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 period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung         1,565,986,770,286                 1,900,861,172                                       1,567,887,631,458       Land, directly owned   Carrying amount, gross
                         Bangunan dan                                                                                                                                Building and leasehold
                         fasilitasnya, dimiliki           1,617,013,368,296                15,181,598,255                                       1,632,194,966,551      improvement, directly
                         langsung                                                                                                                                                      owned
                         Perabot dan peralatan                                                                                                                           Furniture and office
                                                             38,566,193,150                 3,471,558,119                                          42,037,751,269
                         kantor, dimiliki langsung                                                                                                                equipment, directly owned
                         Kendaraan bermotor,                                                                                                                          Motor vehicle, directly
                                                             23,525,236,595                 5,043,400,000             ( 7,513,750,000 )            21,054,886,595
                         dimiliki langsung                                                                                                                                             owned
                         Dimiliki langsung                3,245,091,568,327                25,597,417,546             ( 7,513,750,000 )         3,263,175,235,873           Directly owned
                         Kendaraan bermotor, aset                                                                                                                 Motor vehicle, rights of use
                                                                 507,683,719                                            ( 150,000,003 )               357,683,716
                         hak guna                                                                                                                                                      assets
                         Aset hak guna                           507,683,719                                            ( 150,000,003 )               357,683,716       Right of use assets
                         Aset tetap                                                                                                                                    Property, plant, and
                                                          3,245,599,252,046                25,597,417,546             ( 7,663,750,003 )         3,263,532,919,589
                                                                                                                                                                                  equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                Building and leasehold          Carrying amount,
                         fasilitasnya, dimiliki             606,620,161,233                62,163,318,163                                         668,783,479,396      improvement, directly accumulated depreciation
                         langsung                                                                                                                                                      owned
                         Perabot dan peralatan                                                                                                                           Furniture and office
                                                             13,894,337,829                 8,983,745,322                                          22,878,083,151
                         kantor, dimiliki langsung                                                                                                                equipment, directly owned
                         Kendaraan bermotor,                                                                                                                          Motor vehicle, directly
                                                             17,636,028,634                 1,241,597,545             ( 5,479,372,917 )            13,398,253,262
                         dimiliki langsung                                                                                                                                             owned
                         Dimiliki langsung                  638,150,527,696                72,388,661,030             ( 5,479,372,917 )           705,059,815,809           Directly owned
                         Aset tetap                                                                                                                                    Property, plant, and
                                                            638,150,527,696                72,388,661,030             ( 5,479,372,917 )           705,059,815,809
                                                                                                                                                                                  equipment
Nilai perolehan          Aset tetap                                                                                                                                    Property, plant, and           Carrying amount
                                                          2,607,448,724,350                                                                     2,558,473,103,780
                                                                                                                                                                                  equipment
Page 15
[2611000] Notes to the financial statements - Property, Plant, and Equipement - Property 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         1,565,682,480,286                    304,290,000                                      1,565,986,770,286       Land, directly owned   Carrying amount, gross
                         Bangunan dan                                                                                                                                Building and leasehold
                         fasilitasnya, dimiliki           1,598,302,692,553                18,710,675,743                                       1,617,013,368,296      improvement, directly
                         langsung                                                                                                                                                      owned
                         Perabot dan peralatan                                                                                                                           Furniture and office
                                                             14,610,151,259                23,956,041,891                                          38,566,193,150
                         kantor, dimiliki langsung                                                                                                                equipment, directly owned
                         Kendaraan bermotor,                                                                                                                          Motor vehicle, directly
                                                             24,362,323,822                    272,955,500            ( 1,110,042,727 )            23,525,236,595
                         dimiliki langsung                                                                                                                                             owned
                         Dimiliki langsung                3,202,957,647,920                43,243,963,134             ( 1,110,042,727 )         3,245,091,568,327           Directly owned
                         Kendaraan bermotor, aset                                                                                                                 Motor vehicle, rights of use
                                                                 150,000,000                   357,683,719                                            507,683,719
                         hak guna                                                                                                                                                      assets
                         Aset hak guna                           150,000,000                   357,683,719                                            507,683,719       Right of use assets
                         Aset tetap                                                                                                                                    Property, plant, and
                                                          3,203,107,647,920                43,601,646,853             ( 1,110,042,727 )         3,245,599,252,046
                                                                                                                                                                                  equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                Building and leasehold          Carrying amount,
                         fasilitasnya, dimiliki             523,022,560,101                83,597,601,132                                         606,620,161,233      improvement, directly accumulated depreciation
                         langsung                                                                                                                                                      owned
                         Perabot dan peralatan                                                                                                                           Furniture and office
                                                             10,972,569,358                 2,921,768,471                                          13,894,337,829
                         kantor, dimiliki langsung                                                                                                                equipment, directly owned
                         Kendaraan bermotor,                                                                                                                          Motor vehicle, directly
                                                             16,559,112,875                 2,186,958,486             ( 1,110,042,727 )            17,636,028,634
                         dimiliki langsung                                                                                                                                             owned
                         Dimiliki langsung                  550,554,242,334                88,706,328,089             ( 1,110,042,727 )           638,150,527,696           Directly owned
                         Aset tetap                                                                                                                                    Property, plant, and
                                                            550,554,242,334                88,706,328,089             ( 1,110,042,727 )           638,150,527,696
                                                                                                                                                                                  equipment
Nilai perolehan          Aset tetap                                                                                                                                    Property, plant, and           Carrying amount
                                                          2,652,553,405,586                                                                     2,607,448,724,350
                                                                                                                                                                                  equipment
Page 16
[2611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Property Industry
Page 17
[2630000] Notes to the financial statements - Inventories - Property Industry
Page 18
[2632000] Disclosure of Notes to the financial statements - Inventories - Property Industry
Page 19
[2670000] Notes to the financial statements - Cost of Good Sold - Property
Industry

Beban pokok penjualan                                                     Cost of good sold
                              30 September 2023   30 September 2022
Royalti kepada pemerintah       12,760,835,845      11,427,450,239          Royalties to government
Upah, tenaga kerja langsung     20,338,915,888      18,512,576,688           Wages and direct labor
Depresiasi                      62,940,393,054      64,520,735,652                      Depreciation
Perbaikan dan pemeliharaan      16,402,910,773      15,521,751,967        Repairs and maintenance
Beban bahan bakar               24,244,516,672      22,578,005,028                    Fuel expenses
Biaya pabrikasi lainya           7,501,274,817       6,285,529,603    Other manufacturing overhead
Jumlah biaya produksi          144,188,847,049     138,846,049,177           Total production cost
Harga pokok produksi           144,188,847,049     138,846,049,177    Cost of goods manufactured
Beban pokok penjualan dan                                               Cost of sales and revenue
                               144,188,847,049     138,846,049,177
pendapatan
Page 20
[2671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Property Industry
Page 21
[2691000a] Notes to the financial statements - Long-Term Bank Loans - Property Industry
Page 22
[2691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Property Industry
Page 23
[2692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Property Industry
Page 24
[2693000] Notes to the financial statements - Short-Term Bank Loans - Property Industry
Page 25
[2693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Property Industry
Page 26
[2696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Property Industry

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