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Financial statement Text extracted SRSN

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Page 1
Nomor Surat                      SEC/LTR/23/X/1167
Nama Emiten                      Indo Acidatama Tbk
Kode Emiten                      SRSN
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



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



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




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

                            Acidatama 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                         Indo Acidatama 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                          SRSN                                                           Entity code
Nomor identifikasi entitas            AA161                                        Entity identification number
Industri utama entitas                Umum / General                                        Entity main industry
Standar akutansi yang dipilih         PSAK                                     Selected accounting standards
Sektor                                B. Basic Materials                                                   Sector
Subsektor                             B1. Basic Materials                                              Subsector
Industri                              B11. Chemicals                                                     Industry
Subindustri                           B111. Basic Chemicals                                         Subindustry
Informasi pemegang saham                                                   Controlling shareholder information
                                      No Controlling Shareholder
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
                                       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 III / Third Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         September 30, 2023                               Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                                 Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                       Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                      presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Ribuan / In Thousand                                              statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama                                                          Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 Total Key Audit Matters
Paragraf Hal Audit Utama                                                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                           Date of auditor's opinion or result of
laporan review                                                                                     review report
Auditor tahun berjalan                                                                     Current year auditor
Nama partner audit tahun berjalan                                           Name of current year audit signing
                                                                                                         partner
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 December 2022
Aset                                                                                             Assets
  Aset lancar                                                                         Current assets
     Kas dan setara kas                                                            Cash and cash
                                         19,023,548          14,505,411
                                                                                       equivalents
     Aset keuangan lancar                                                Current financial assets
          Aset keuangan lancar                                           Other current financial
                                              72,324          1,009,094
          lainnya                                                                         assets
     Piutang usaha                                                             Trade receivables
          Piutang usaha pihak                                           Trade receivables third
                                        207,175,456         180,812,667
          ketiga                                                                         parties
          Piutang usaha pihak                                                Trade receivables
                                             612,787            194,350
          berelasi                                                              related parties
     Persediaan lancar                                                       Current inventories
          Persediaan lancar             328,749,903         277,489,414   Current inventories
     Biaya dibayar dimuka                                               Current prepaid expenses
                                           1,847,157          1,007,130
     lancar
     Uang muka lancar                                                            Current advances
          Uang muka lancar                                                          Other current
                                        108,582,796           57,349,007
          lainnya                                                                      advances
     Pajak dibayar dimuka                                                      Current prepaid taxes
                                         10,074,519            5,922,923
     lancar
     Jumlah aset lancar                 676,138,490         538,289,996     Total current assets
   Aset tidak lancar                                                              Non-current assets
     Aset pajak tangguhan                  1,447,541          2,777,669        Deferred tax assets
     Properti investasi                      958,000            958,000     Investment properties
     Aset tetap                                                                Property, plant, and
                                        342,763,669         334,576,636
                                                                                        equipment
       Aset hak guna                                                  0        Right of use assets
       Jumlah aset tidak lancar         345,169,210         338,312,305 Total non-current assets
   Jumlah aset                        1,021,307,700         876,602,301                  Total assets
Liabilitas dan ekuitas                                                             Liabilities and equity
   Liabilitas                                                                                Liabilities
       Liabilitas jangka pendek                                                 Current liabilities
          Utang bank jangka                                              Short term bank loans
                                        200,792,607         143,195,723
          pendek
          Utang usaha                                                            Trade payables
              Utang usaha pihak                                               Trade payables
                                         39,395,635           20,851,894
              ketiga                                                              third parties
          Uang muka                                                           Current advances
          pelanggan jangka                                                      from customers
          pendek
              Uang muka                                                     Current advances
              pelanggan jangka                                                from customers
                                         22,121,689              253,437
              pendek pihak                                                        third parties
              ketiga
          Utang dividen                       13,390              10,636    Dividends payable
          Liabilitas keuangan                                            Other current financial
                                           4,768,000           4,768,000
          jangka pendek lainnya                                                        liabilities
          Beban akrual jangka                                                  Current accrued
                                         13,205,789            9,794,193
          pendek                                                                     expenses
Page 5
      Utang pajak                   7,979,082     3,553,927          Taxes payable
      Liabilitas jangka                                       Current maturities of
      panjang yang jatuh                                       long-term liabilities
      tempo dalam satu
      tahun
          Liabilitas jangka                                   Current maturities
          panjang yang jatuh                                      of bank loans
          tempo dalam satu          8,113,857     8,113,857
          tahun atas utang
          bank
          Liabilitas jangka                                   Current maturities
          panjang yang jatuh                                   of finance lease
          tempo dalam satu           949,538        646,843            liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                              Total current
                                  297,339,587   191,188,510
      jangka pendek                                                      liabilities
  Liabilitas jangka                                             Non-current liabilities
  panjang
      Liabilitas jangka                                       Long-term liabilities
      panjang setelah                                               net of current
      dikurangi bagian                                                  maturities
      yang jatuh tempo
      dalam satu tahun
          Liabilitas jangka                                      Long-term bank
          panjang atas utang        3,280,874     9,366,267               loans
          bank
          Liabilitas jangka                                   Long-term finance
          panjang atas                                           lease liabilities
                                    1,214,322       657,719
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                   Long-term
      pasca kerja jangka           19,747,376    17,047,376        post-employment
      panjang                                                     benefit obligations
      Jumlah liabilitas                                          Total non-current
                                   24,242,572    27,071,362
      jangka panjang                                                       liabilities
  Jumlah liabilitas               321,582,159   218,259,872             Total liabilities
Ekuitas                                                                               Equity
  Ekuitas yang                                                   Equity attributable to
  diatribusikan kepada                                        equity owners of parent
  pemilik entitas induk                                                             entity
      Saham biasa                 301,000,000   301,000,000         Common stocks
      Tambahan modal                                               Additional paid-in
                                     600,000        600,000
      disetor                                                                  capital
      Komponen ekuitas                                         Other components of
                                  154,579,133   154,579,133
      lainnya                                                                  equity
      Saldo laba                                                Retained earnings
      (akumulasi kerugian)                                                   (deficit)
          Saldo laba yang                                           Appropriated
          telah ditentukan         62,000,000    61,259,406    retained earnings
          penggunaannya
          Saldo laba yang                                        Unappropriated
          belum ditentukan        181,546,408   140,903,890    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                             Total equity
      diatribusikan kepada                                  attributable to equity
                                  699,725,541   658,342,429
      pemilik entitas induk                                      owners of parent
                                                                             entity
  Jumlah ekuitas                  699,725,541   658,342,429               Total equity
Jumlah liabilitas dan                                        Total liabilities and equity
Page 6
ekuitas   1,021,307,700   876,602,301
Page 7
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                          Statement of profit or loss and other
komprehensif lain                                                      comprehensive income
                                     30 September 2023     30 September 2022
Penjualan dan pendapatan                                                                      Sales and revenue
                                           751,088,055           684,308,969
usaha
Beban pokok penjualan dan                                                             Cost of sales and revenue
                                        ( 568,039,037 )       ( 573,850,394 )
pendapatan
Jumlah laba bruto                          183,049,018           110,458,575                 Total gross profit
Beban penjualan                          ( 72,574,119 )        ( 60,082,817 )                   Selling expenses
Beban umum dan administrasi                                                         General and administrative
                                         ( 41,488,533 )        ( 38,969,406 )
                                                                                                        expenses
Beban bunga dan keuangan                   ( 9,432,136 )       ( 10,501,143 )        Interest and finance costs
Pendapatan lainnya                            2,519,719            5,995,347                        Other income
Beban lainnya                                ( 312,308 )             ( 9,289 )                   Other expenses
Jumlah laba (rugi) sebelum                                                        Total profit (loss) before tax
                                            61,761,641              6,891,267
pajak penghasilan
Pendapatan (beban) pajak                 ( 14,952,529 )          ( 2,579,149 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                            46,809,112              4,312,118
yang dilanjutkan                                                                        continuing operations
Jumlah laba (rugi)                          46,809,112              4,312,118                 Total profit (loss)
Pendapatan komprehensif                                                        Other comprehensive income,
lainnya, setelah pajak                                                                                   after tax
    Pendapatan komprehensif                                                          Other comprehensive
    lainnya yang tidak akan                                                        income that will not be
    direklasifikasi ke laba rugi,                                                  reclassified to profit or
    setelah pajak                                                                              loss, after tax
        Pendapatan komprehensif                                                   Other comprehensive
        lainnya atas pengukuran                                                                 income for
        kembali kewajiban                       594,000               594,000 remeasurement of defined
        manfaat pasti, setelah                                                benefit obligation, after tax
        pajak
        Jumlah pendapatan                                                                   Total other
        komprehensif lainnya                                                  comprehensive income
        yang tidak akan                         594,000               594,000          that will not be
        direklasifikasi ke laba                                                reclassified to profit or
        rugi, setelah pajak                                                              loss, after tax
    Jumlah pendapatan                                                         Total other comprehensive
    komprehensif lainnya,                       594,000               594,000            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif               47,403,112              4,906,118    Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                         Profit (loss) attributable to
                                            46,809,112              4,312,118
    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          47,403,112              4,906,118     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
Page 8
dasar dari operasi yang   7.78   0.72   share from continuing
dilanjutkan                                        operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                            Statement of changes in equity
                                                                                                                   Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                   Tambahan modal       Komponen transaksi
                                                 Saham biasa                                                            ditentukan               ditentukan          diatribusikan kepada     Ekuitas
                                                                       disetor            ekuitas lainnya
                                                                                                                     penggunaannya            penggunaannya              entitas induk
                                                                   Additional paid-in   Other components of        Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                                                Equity
                                                                        capital          equity transactions              earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                      Equity position
  Saldo awal periode sebelum penyajian kembali       301,000,000             600,000           154,579,133                  61,259,406             140,903,890              658,342,429       658,342,429     Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                       301,000,000             600,000           154,579,133                  61,259,406             140,903,890              658,342,429       658,342,429           Equity position, beginning of the period
  Laba (rugi)                                                                                            0                                           46,809,112               46,809,112        46,809,112                                            Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                       594,000                  594,000           594,000                        Other comprehensive income
  Pembentukan cadangan umum                                                                                    0                740,594                       0                  740,594           740,594                       Allocation for general reserves
  Distribusi dividen kas                                                                                                                           ( 6,760,594 )            ( 6,760,594 )     ( 6,760,594 )                      Distributions of cash dividends
  Biaya emisi efek                                                                                                                                          (0)                                                                             Stock issuance costs
  Posisi ekuitas, akhir periode                      301,000,000             600,000           154,579,133                  62,000,000             181,546,408              699,725,541       699,725,541                  Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                   Statement of changes in equity
                                                                                                                                           Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                   Tambahan modal       Transaksi dengan pihak      Komponen transaksi
                                                 Saham biasa                                                                                    ditentukan               ditentukan          diatribusikan kepada     Ekuitas
                                                                       disetor          non-pengendali lainnya        ekuitas lainnya
                                                                                                                                             penggunaannya            penggunaannya              entitas induk
                                                                   Additional paid-in   Other transactions with     Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                                                                        Equity
                                                                        capital         non-controlling interests    equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali       301,000,000             600,000                                       138,773,369              61,259,406              106,574,653              608,207,428       608,207,428   Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                       301,000,000             600,000                                       138,773,369              61,259,406              106,574,653              608,207,428       608,207,428         Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                 4,312,118                4,312,118         4,312,118                                        Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                                               594,000                  594,000           594,000                       Other comprehensive income
  Posisi ekuitas, akhir periode                      301,000,000             600,000                            0          138,773,369              61,259,406              111,480,771              613,113,546       613,113,546                Equity position, end of the period
Page 11
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                            Statement of cash flows
                                  30 September 2023     30 September 2022
Arus kas dari aktivitas operasi                                                 Cash flows from operating
                                                                                                  activities
   Penerimaan kas dari                                                               Cash receipts from
   aktivitas operasi                                                                 operating activities
       Penerimaan dari                                                        Receipts from customers
                                        746,513,525           631,148,006
       pelanggan
   Pembayaran kas dari                                                          Cash payments from
   aktivitas operasi                                                             operating activities
       Pembayaran kepada                                                   Payments to suppliers for
       pemasok atas barang dan       ( 716,343,355 )       ( 594,075,228 )     goods and services
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                      ( 29,559,359 )        ( 31,858,547 )
       tunjangan                                                                            allowances
       Pembayaran kas lainnya                                                 Other cash payments for
                                      ( 12,822,475 )          ( 8,581,074 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                      ( 12,211,664 )          ( 3,366,843 )
   (digunakan untuk) operasi                                                               in) operations
   Pembayaran dividen dari                                                  Dividends paid from operating
                                                                       (0)
   aktivitas operasi                                                                              activities
   Pembayaran bunga dari                                                     Interests paid from operating
                                        ( 9,427,746 )       ( 10,495,000 )
   aktivitas operasi                                                                              activities
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                      ( 21,639,410 )        ( 13,861,843 )
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Pembayaran biaya                                                                Payments for deferred
                                      ( 20,658,229 )          ( 8,579,730 )
   ditangguhkan                                                                                   charges
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                             246,555               313,022
   aset tetap                                                               property, plant and equipment
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                      ( 20,411,674 )          ( 8,266,708 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                          activities
   Penerimaan pinjaman bank             419,253,918           292,799,319     Proceeds from bank loans
   Pembayaran pinjaman bank          ( 367,742,426 )       ( 278,848,010 )       Payments of bank loans
   Penerimaan liabilitas sewa                                               Proceeds from finance lease
                                           1,454,039
   pembiayaan                                                                                   liabilities
   Pembayaran liabilitas sewa                                                 Payments of finance lease
                                          ( 594,741 )          ( 799,958 )
   pembiayaan                                                                                   liabilities
   Pembayaran dividen dari                                                 Dividends paid from financing
                                        ( 6,017,246 )
   aktivitas pendanaan                                                                          activities
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                         46,353,544            13,151,351
   (digunakan untuk) aktivitas                                                      financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                Total net increase (decrease)
                                           4,302,460          ( 8,977,200 )
bersih kas dan setara kas                                                  in cash and cash equivalents
Kas dan setara kas arus kas,                                              Cash and cash equivalents cash
                                         14,505,411            24,461,897
awal periode                                                                 flows, beginning of the period
Page 12
Efek perubahan nilai kurs pada     215,677       719,728 Effect of exchange rate changes
kas dan setara kas                                          on cash and cash equivalents
Kas dan setara kas arus kas,                                 Cash and cash equivalents
                                 19,023,548   16,204,425
akhir periode                                             cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                                                                              Significant accounting policies
                                                                                30 September 2023
Dasar penyusunan laporan keuangan   Laporan keuangan telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di             Basis of preparation of consolidated financial
konsolidasian                       Indonesia yang meliputi Pernyataan Standar Akuntansi Keuangan (PSAK) dan Interpretasi Standar                                          statements
                                    Akuntansi Keuangan (ISAK) yang diterbitkan oleh Dewan Standar Akuntansi Keuangan ? Ikatan
                                    Akuntan Indonesia (DSAK ? IAI), serta peraturan Pasar Modal yang berlaku antara lain Peraturan
                                    Otoritas Jasa Keuangan/Badan Pengawas Pasar Modal dan Lembaga Keuangan (OJK/Bapepam-LK)
                                    No.VIII.G.7 tentang pedoman penyajian laporan keuangan, keputusan Ketua Bapepam-LK
                                    No.KEP-347/BL/2012 tentang penyajian dan pengungkapan laporan keuangan emiten atau
                                    perusahaan publik.
Kas dan setara kas                  Kas dan bank termasuk kas dan bank di bank (rekening giro) yang tidak digunakan sebagai jaminan                        Cash and cash equivalents
                                    dan tidak dibatasi penggunaannya.




Persediaan                          Persediaan dinyatakan berdasarkan biaya perolehan atau nilai realisasi bersih, mana yang lebih                                         Inventories
                                    rendah. Biaya perolehan bahan baku dan pembantu ditentukan dengan metode rata-rata, sedangkan
                                    barang jadi dan barang dalam proses dengan metode rata-rata bergerak (moving average). Penyisihan
                                    persediaan usang dan tidak lancar ditentukan berdasarkan hasil penelaahan terhadap keadaan
                                    persediaan di akhir tahun.

Properti investasi                  Properti investasi terdiri dari tanah yang dikuasai untuk kenaikan nilai dan belum ditentukan                                 Investment property
                                    penggunaannya oleh Perusahaan.




Aset tetap                          Aset tetap pada awalnya diakui sebesar biaya perolehan yang meliputi harga perolehannya dan setiap                                    Fixed assets
                                    biaya yang dapat diatribusikan langsung untuk membawa aset ke kondisi dan lokasi yang diinginkan
                                    agar aset siap digunakan sesuai intensi manajemen.
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                                  Property, plant, and equipment
                                                       Aset tetap, awal          Penambahan aset          Pengurangan aset                                       Aset tetap, akhir
                                                                                                                                  Reklasifikasi aset tetap
                                                           periode                    tetap                    tetap                                                 periode
                                                      Property, plant, and                                                          Reclassifications of
                                                                                 Addition in property,   Disposals in property,                                 Property, plant, and
                                                     equipment, beginning                                                           property, plant, and
                                                                                 plant, and equipment    plant, and equipment                                  equipment, end period
                                                            period                                                                      equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung           182,061,000                   2,156,324                                                                   184,217,324          Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                                    Building and leasehold
                         fasilitasnya, dimiliki              47,293,993                      514,586                                                       0           47,808,579         improvement, directly
                         langsung                                                                                                                                                                         owned
                         Mesin dan peralatan,                                                                                                                                                    Machinery and
                         dimiliki langsung                  357,532,434                      879,767                                                       0          358,412,201            equipment, directly
                                                                                                                                                                                                          owned
                         Perabot dan peralatan                                                                                                                                              Furniture and office
                         kantor, dimiliki langsung             3,223,563                      28,500                                                                     3,252,063           equipment, directly
                                                                                                                                                                                                          owned
                         Kendaraan bermotor,                                                                                                                                              Motor vehicle, directly
                                                             30,559,498                   2,333,444            ( 1,266,164 )                               0           31,626,778
                         dimiliki langsung                                                                                                                                                                owned
                         Lainnya, dimiliki                                                                                                                                               Others, directly owned
                                                             16,688,627                      359,500                                                                   17,048,127
                         langsung
                         Dimiliki langsung                  637,359,115                   6,272,121            ( 1,266,164 )                               0          642,365,072               Directly owned
                         Bangunan, aset hak                                                                                                                                                Building, right of use
                                                                 289,047                                                                                                   289,047
                         guna                                                                                                                                                                             assets
                         Kendaraan bermotor,                                                                                                                                             Motor vehicle, rights of
                                                                 300,423                                                                                                   300,423
                         aset hak guna                                                                                                                                                                use assets
                         Aset hak guna                           589,470                                                                                                   589,470         Right of use assets
                         Bangunan, dalam                                                                                                                                                 Building, assets under
                                                                 411,900                     364,542                       (0)                                             776,442
                         penyelesaian                                                                                                                                                               construction
                         Mesin dan alat berat,                                                                                                                                            Machinery and heavy
                         dalam penyelesaian                                  0           14,219,251                        (0)                                         14,219,251      equipment, assets under
                                                                                                                                                                                                    construction
                         Aset dalam                                                                                                                                                               Assets under
                                                                 411,900                 14,583,793                        (0)                                         14,995,693
                         penyelesaian                                                                                                                                                             construction
                         Aset tetap                                                                                                                                                       Property, plant, and
                                                            638,360,485                  20,855,914            ( 1,266,164 )                               0          657,950,235
                                                                                                                                                                                                     equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                                    Building and leasehold      Carrying amount,
Page 15
                  fasilitasnya, dimiliki       20,996,992    2,442,370                        23,439,362    improvement, directly        accumulated
                  langsung                                                                                                  owned        depreciation
                  Mesin dan peralatan,                                                                            Machinery and
                  dimiliki langsung           240,419,497    6,430,609                       246,850,106      equipment, directly
                                                                                                                            owned
                  Perabot dan peralatan                                                                       Furniture and office
                  kantor, dimiliki langsung     3,221,230        6,133                         3,227,363      equipment, directly
                                                                                                                            owned
                  Kendaraan bermotor,                                                                      Motor vehicle, directly
                                               22,813,311    3,333,611   ( 1,116,323 )   0    25,030,599
                  dimiliki langsung                                                                                         owned
                  Lainnya, dimiliki                                                                        Others, directly owned
                                               16,009,838     142,744                         16,152,582
                  langsung
                  Dimiliki langsung           303,460,868   12,355,467   ( 1,116,323 )   0   314,700,012         Directly owned
                  Bangunan, aset hak                                                                        Building, right of use
                                                 108,393      108,393                           216,786
                  guna                                                                                                      assets
                  Kendaraan bermotor,                                                                      Motor vehicle, rights of
                                                 214,588       55,180                           269,768
                  aset hak guna                                                                                        use assets
                  Aset hak guna                  322,981      163,573                           486,554     Right of use assets
                  Aset tetap                                                                                Property, plant, and
                                              303,783,849   12,519,040   ( 1,116,323 )       315,186,566
                                                                                                                      equipment
Nilai perolehan   Aset tetap                                                                                Property, plant, and      Carrying amount
                                              334,576,636                                    342,763,669
                                                                                                                      equipment
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                     Property, plant, and equipment
                                              Aset tetap, awal      Penambahan aset          Pengurangan aset        Reklasifikasi aset                                  Aset tetap, akhir
                                                                                                                                                Revaluasi aset tetap
                                                  periode                tetap                    tetap                     tetap                                            periode
                                             Property, plant, and                                                    Reclassifications of          Revaluation of       Property, plant, and
                                                                    Addition in property,   Disposals in property,
                                            equipment, beginning                                                     property, plant, and        property, plant, and     equipment, end
                                                                    plant, and equipment    plant, and equipment
                                                   period                                                                equipment                   equipment                period
Nilai perolehan,   Tanah, dimiliki                                                                                                                                                              Land, directly owned   Carrying amount,
                                                  173,223,100                                                                                            8,837,900           182,061,000
kotor              langsung                                                                                                                                                                                                       gross
                   Bangunan dan                                                                                                                                                          Building and leasehold
                   fasilitasnya, dimiliki          35,238,051               3,388,550                                         1,478,580                  7,188,812             47,293,993 improvement, directly
                   langsung                                                                                                                                                                               owned
                   Mesin dan peralatan,                                                                                                                                                          Machinery and
                   dimiliki langsung              353,626,183               1,961,251                                         1,945,000                                      357,532,434     equipment, directly
                                                                                                                                                                                                          owned
                   Perabot dan peralatan                                                                                                                                                    Furniture and office
                   kantor, dimiliki                  3,223,563                                                                                                                 3,223,563     equipment, directly
                   langsung                                                                                                                                                                               owned
                   Kendaraan bermotor,                                                                                                                                                    Motor vehicle, directly
                                                   29,307,747               2,109,201               ( 857,450 )                                                               30,559,498
                   dimiliki langsung                                                                                                                                                                      owned
                   Lainnya, dimiliki                                                                                                                                                     Others, directly owned
                                                   16,688,627                                                                                                                 16,688,627
                   langsung
                   Dimiliki langsung              611,307,271               7,459,002               ( 857,450 )               3,423,580                16,026,712            637,359,115        Directly owned
                   Bangunan, aset hak                                                                                                                                                      Building, right of use
                                                       189,992                 289,047              ( 189,992 )                                                                  289,047
                   guna                                                                                                                                                                                   assets
                   Kendaraan bermotor,                                                                                                                                                   Motor vehicle, rights of
                                                       300,423                                                                                                                   300,423
                   aset hak guna                                                                                                                                                                      use assets
                   Aset hak guna                       490,415                 289,047              ( 189,992 )                                                                  589,470 Right of use assets
                   Bangunan, dalam                                                                                                                                                       Building, assets under
                                                     1,931,281                 427,096              ( 467,897 )           ( 1,478,580 )                                          411,900
                   penyelesaian                                                                                                                                                                     construction
                   Mesin dan alat berat,                                                                                                                                                  Machinery and heavy
                   dalam penyelesaian                  102,632              1,945,000               ( 102,632 )           ( 1,945,000 )                                                0     equipment, assets
                                                                                                                                                                                             under construction
                   Aset dalam                                                                                                                                                                     Assets under
                                                     2,033,913              2,372,096               ( 570,529 )           ( 3,423,580 )                                          411,900
                   penyelesaian                                                                                                                                                                   construction
                   Aset tetap                                                                                                                                                             Property, plant, and
                                                  613,831,599              10,120,145            ( 1,617,971 )                              0          16,026,712            638,360,485
                                                                                                                                                                                                     equipment
Page 17
Akumulasi         Bangunan dan                                                                    Building and leasehold     Carrying amount,
depresiasi        fasilitasnya, dimiliki    19,117,396    1,879,596           (0)      20,996,992  improvement, directly         accumulated
                  langsung                                                                                         owned          depreciation
                  Mesin dan peralatan,                                                                    Machinery and
                  dimiliki langsung        231,575,294    8,844,203           (0)     240,419,497     equipment, directly
                                                                                                                   owned
                  Perabot dan peralatan                                                              Furniture and office
                  kantor, dimiliki           3,210,756      10,474                      3,221,230     equipment, directly
                  langsung                                                                                         owned
                  Kendaraan bermotor,                                                              Motor vehicle, directly
                                            19,499,484    4,171,277    ( 857,450 )     22,813,311
                  dimiliki langsung                                                                                owned
                  Lainnya, dimiliki                                                               Others, directly owned
                                            15,745,803     264,035            (0)      16,009,838
                  langsung
                  Dimiliki langsung        289,148,733   15,169,585    ( 857,450 )    303,460,868        Directly owned
                  Bangunan, aset hak                                                                Building, right of use
                                              189,992      108,393     ( 189,992 )        108,393
                  guna                                                                                             assets
                  Kendaraan bermotor,                                                             Motor vehicle, rights of
                                              141,015       73,573                        214,588
                  aset hak guna                                                                                use assets
                  Aset hak guna               331,007      181,966     ( 189,992 )        322,981 Right of use assets
                  Aset tetap                                                                       Property, plant, and
                                           289,479,740   15,351,551   ( 1,047,442 )   303,783,849
                                                                                                              equipment
Nilai perolehan   Aset tetap                                                                       Property, plant, and      Carrying amount
                                           324,351,859                                334,576,636
                                                                                                              equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 20
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry
Page 21
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                     Trade receivables by aging

                                                  30 September 2023                                                 31 December 2022

                                                            Penyisihan                                                       Penyisihan
                                 Piutang usaha, kotor    penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                                          piutang usaha                                                    piutang usaha
                                                           Allowance for                                                    Allowance for
                                  Trade receivables,                                               Trade receivables,
                                                        impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                        gross                                                            gross
                                                            receivables                                                      receivables
Belum jatuh tempo Umur                 141,172,021                                                      114,668,145                                                          Aging   Not yet due
Telah jatuh tempo 1 - 60 hari           54,093,496                                                       61,393,833                                                    1 - 60 days     Overdue
                  1 - 90 hari            8,610,599                                                        3,647,948                                                    1 - 90 days
                  1 - 180 hari           8,592,128                                                        4,654,983                                                   1 - 180 days
                  Umur                  71,296,223                                                       69,696,764                                                         Aging
Jatuh tempo       Umur                 212,468,244          ( 4,680,001 )          207,788,243          184,364,909          ( 3,357,892 )          181,007,017             Aging    Due status
Page 22
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 23
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                              Notes for inventories
                            30 September 2023   31 December 2022
     Barang jadi                   40,355,790          30,826,484            Finished goods
     Barang dalam proses            3,517,966           3,838,077           Work in process
     Bahan baku dan bahan                                           Raw and indirect material
                                  282,261,367        238,578,195
     pembantu
     Suku cadang                    2,614,780          4,246,658                 Spareparts
     Persediaan, kotor            328,749,903        277,489,414         Inventories, gross
     Persediaan                   328,749,903                                   Inventories
Page 24
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 25
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry

Utang usaha berdasarkan umur                                                                                 Trade payables by aging

                                                    30 September 2023 31 December 2022

                                                          Utang usaha           Utang usaha
                                                         Trade payables        Trade payables
Belum jatuh tempo         Umur                                    39,395,635            20,851,894   Aging                  Not yet due
Telah jatuh tempo         Umur                                                                   0   Aging                    Overdue
Jatuh tempo               Umur                                    39,395,635            20,851,894   Aging                  Due status
Page 26
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 27
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                      Cost of good sold
                              30 September 2023   30 September 2022
Persediaan bahan baku awal          235,137,847         264,958,020         Beginning raw inventory
Pembelian bahan baku                444,930,214         299,914,998        Purchased raw inventory
Persediaan bahan baku akhir         280,726,330         220,188,605            Ending raw inventory
Bahan baku yang digunakan           399,341,731         344,684,413            Raw inventory used
Upah, tenaga kerja langsung           1,220,562           1,102,479          Wages and direct labor
Biaya pabrikasi lainya              103,563,253         107,662,615   Other manufacturing overhead
Jumlah biaya produksi               504,125,546         453,449,507          Total production cost
Barang setengah jadi awal             3,838,077           4,737,126         Beginning wip inventory
Barang setengah jadi akhir            3,517,966           3,708,979             Ending wip inventory
Harga pokok produksi                504,445,657         454,477,654   Cost of goods manufactured
Barang jadi awal                     30,826,484          60,140,379 Beginning finish goods inventory
Pembelian barang jadi                59,943,656          79,807,985 Purchased finish goods inventory
Barang jadi akhir                    40,355,790          33,093,454    Ending finish goods inventory
Beban pokok pendapatan                                                      Other cost of goods sold
                                     13,179,030          12,517,830
lainnya
Beban pokok penjualan dan                                                Cost of sales and revenue
                                    568,039,037         573,850,394
pendapatan
Page 28
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 29
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry

Catatan untuk utang bank jangka panjang                                                                                                                        Notes for long-term bank loan

                                                                30 September 2023                                   31 December 2022

                                                       Utang bank, nilai dalam                             Utang bank, nilai dalam
                                                                                 Total utang bank, kotor                             Total utang bank, kotor
                                                          mata uang asing                                     mata uang asing
                                                        Bank loan, amount in                                Bank loan, amount in
                                                                                 Total bank loans, gross                             Total bank loans, gross
                                                           foreign currency                                    foreign currency
Bank Central Asia Tbk      IDR                                    11,394,731                11,394,731                17,480,124                17,480,124             IDR       Bank Central Asia Tbk
                           Mata uang                                                        11,394,731                                          17,480,124        Currency
Kreditur nama bank         Mata uang                                                        11,394,731                                          17,480,124        Currency         Creditor bank name

Catatan untuk utang bank jangka panjang                                                                                                                        Notes for long-term bank loan
                                                                          30 September 2023                              31 December 2022
Total utang bank, kotor                                                                       11,394,731                                    17,480,124                         Total bank loans, gross
   Total utang bank, bersih                                                                   11,394,731                                    17,480,124                           Total bank loan, net
      Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                                                        Current maturities of bank loans
                                                                                               8,113,857                                     8,113,857
      tahun atas utang bank
      Liabilitas jangka panjang atas utang bank                                                3,280,874                                     9,366,267                       Long-term bank loans
Page 30
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 31
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry

30 September 2023

Catatan untuk utang bank jangka panjang                         Notes for long-term
                                                                          bank loan
                                                            Utang bank, nilai dalam mata uang
                                                                          asing
                                                            Bank loan, amount in foreign currency
Bank Central Asia Tbk        IDR                                                     11,394,731              IDR   Bank Central Asia Tbk


31 December 2022

Catatan untuk utang bank jangka panjang                         Notes for long-term
                                                                          bank loan
                                                            Utang bank, nilai dalam mata uang
                                                                          asing
                                                            Bank loan, amount in foreign currency
Bank Central Asia Tbk        IDR                                                     17,480,124              IDR   Bank Central Asia Tbk
Page 32
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                                30 September 2023                                     31 December 2022

                                         Utang bank jangka                                    Utang bank jangka
                                                                   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 Central Asia Tbk   IDR                      155,792,607               155,792,607                128,195,723               128,195,723               IDR   Bank Central Asia Tbk
                        Mata uang                                          155,792,607                                          128,195,723          Currency
Bank asing lainnya      IDR                       45,000,000                45,000,000                 15,000,000                15,000,000               IDR     Other foreign banks
                        Mata uang                                           45,000,000                                           15,000,000          Currency
Kreditur nama bank      Mata uang                                          200,792,607                                          143,195,723          Currency     Creditor bank name
Page 33
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 34
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

30 September 2023

Catatan utang bank jangka pendek                                Notes for short-term
                                                                         bank loans
                                                           Utang bank jangka pendek, nilai dalam
                                                                       mata uang asing
                                                            Short-term bank loan, amount in foreign
                                                                          currency
Bank Central Asia Tbk        IDR                                                    155,792,607               IDR   Bank Central Asia Tbk
Bank asing lainnya           IDR                                                     45,000,000               IDR     Other foreign banks


31 December 2022

Catatan utang bank jangka pendek                                Notes for short-term
                                                                         bank loans
                                                           Utang bank jangka pendek, nilai dalam
                                                                       mata uang asing
                                                            Short-term bank loan, amount in foreign
                                                                          currency
Bank Central Asia Tbk        IDR                                                    128,195,723               IDR   Bank Central Asia Tbk
Bank asing lainnya           IDR                                                     15,000,000               IDR     Other foreign banks

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