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Financial statement Text extracted PTIS

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Page 1
Nomor Surat                        124/PTIS-OJK&IDX/X/2023
Nama Emiten                        Indo Straits Tbk
Kode Emiten                        PTIS
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 Pelayaran    Pelayaran         Jakarta          2011           Aktif              31.818.889     PENUH       USD         99.99
      Straits        dalam negeri
      Perdana
 2    PT Pelayaran    Pelayaran         Jakarta          2011           Aktif              31.818.889     PENUH       USD         99.99
      Straits        dalam negeri
      Perdana
 3    PT Straits         Jasa           Jakarta          2021           Aktif              12.854.028     PENUH       USD          99.0
      Mining          kontraktor
      Services         tambang
 4    PT Straits         Jasa           Jakarta          2021           Aktif              12.854.028     PENUH       USD          99.0
      Mining          kontraktor
      Services         tambang




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

                                    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 Straits 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                           PTIS                                                         Entity code
Nomor identifikasi entitas             AA590                                      Entity identification number
Industri utama entitas                 Infrastruktur / Infrastructure                      Entity main industry
Standar akutansi yang dipilih          PSAK                                   Selected accounting standards
Sektor                                 A. Energy                                                          Sector
Subsektor                              A1. Oil, Gas & Coal                                            Subsector
Industri                               A12. Coal                                                        Industry
Subindustri                            A122. Coal Distribution                                     Subindustry
Informasi pemegang saham                                                  Controlling shareholder information
                                       Foreign Corporation
pengendali
Jenis entitas                          Foreign Company                                            Type of entity
Jenis efek yang dicatatkan             Saham / Stock                                   Type of listed securities
Jenis papan perdagangan tempat                                            Type of board on which the entity is
                                       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                    Dollar Amerika / USD              Description of presentation currency
Kurs konversi pada tanggal pelaporan                                       Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 15,386.00000                        presentation currency is other than
                                                                                                          rupiah
Pembulatan yang digunakan dalam                                            Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                       statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit             Type of report on financial statements
Jenis opini auditor                                                                  Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                       Matters disclosed in
pendapat untuk penekanan atas suatu                                       emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                              paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                          Result of review engagement
Opini Hal Audit Utama               Tidak / No                                Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                Total Key Audit Matters
Paragraf Hal Audit Utama                                                        Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                          Date of auditor's opinion or result of
laporan review                                                                                    review report
Auditor tahun berjalan                                                                    Current year auditor
Nama partner audit tahun berjalan                                          Name of current year audit signing
                                                                                                        partner
Lama tahun penugasan partner yang                                           Number of years served as audit
Page 3
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[3210000] Statement of financial position presented using current and
non-current - Infrastructure 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
                                               569,429             891,336
                                                                                          equivalents
     Piutang usaha                                                                Trade receivables
          Piutang usaha pihak                                              Trade receivables third
                                             3,331,154           5,318,127
          ketiga                                                                           parties
     Piutang lainnya                                                              Other receivables
          Piutang lainnya pihak                                            Other receivables third
                                               576,740             877,747
          ketiga                                                                           parties
          Piutang lainnya pihak                                                 Other receivables
                                             5,713,087             958,472
          berelasi                                                                 related parties
     Persediaan lancar                                                          Current inventories
          Persediaan lancar                    434,323             145,245   Current inventories
     Biaya dibayar dimuka                                                  Current prepaid expenses
                                               194,119              48,082
     lancar
     Pajak dibayar dimuka                                                        Current prepaid taxes
                                             2,391,039           1,210,813
     lancar
     Jumlah aset lancar                    13,209,891            9,449,822     Total current assets
   Aset tidak lancar                                                                 Non-current assets
     Aset keuangan tidak                                                      Non-current financial
     lancar                                                                                      assets
          Aset keuangan tidak                                                   Non-current other
                                               149,084             112,622
          lancar lainnya                                                           financial assets
     Aset pajak tangguhan                       40,936              40,936        Deferred tax assets
     Properti investasi                        457,021             457,021     Investment properties
     Aset tetap                                                                   Property, plant, and
                                           26,472,296           31,186,533
                                                                                            equipment
       Goodwill                                324,280             324,280                     Goodwill
       Aset tidak lancar                                                             Other non-current
                                                69,665             132,365
       non-keuangan lainnya                                                      non-financial assets
       Jumlah aset tidak lancar            27,513,282           32,253,757 Total non-current assets
   Jumlah aset                             40,723,173           41,703,579                   Total assets
Liabilitas dan ekuitas                                                                 Liabilities and equity
   Liabilitas                                                                                    Liabilities
       Liabilitas jangka pendek                                                     Current liabilities
          Utang bank jangka                                                 Short term bank loans
                                                                   370,712
          pendek
          Utang usaha                                                             Trade payables
              Utang usaha pihak                                                 Trade payables
                                             1,601,476             590,415
              ketiga                                                               third parties
          Utang lainnya                                                           Other payables
              Utang lainnya pihak                                               Other payables
                                             1,911,728             913,920
              ketiga                                                               third parties
          Beban akrual jangka                                                     Current accrued
                                               117,270             248,707
          pendek                                                                         expenses
          Utang pajak                        1,312,427                5,155         Taxes payable
          Jumlah liabilitas                                                          Total current
                                             4,942,901           2,128,909
          jangka pendek                                                                  liabilities
       Liabilitas jangka                                                       Non-current liabilities
Page 5
  panjang
      Utang pihak berelasi                                    Non-current due to
                               14,995,604    14,760,041
      jangka panjang                                                related parties
      Utang pemegang                                          Non-current due to
                                              4,820,000
      saham jangka panjang                                            stockholders
      Provisi jangka                                                  Non-current
      panjang                                                          provisions
          Provisi jangka                                    Other non-current
                                  15,383
          panjang lainnya                                            provisions
      Kewajiban imbalan                                                  Long-term
      pasca kerja jangka         388,414       388,413          post-employment
      panjang                                                  benefit obligations
      Liabilitas keuangan                                      Other non-current
                                  49,030         48,421
      jangka panjang lainnya                                    financial liabilities
      Jumlah liabilitas                                       Total non-current
                               15,448,431    20,016,875
      jangka panjang                                                     liabilities
  Jumlah liabilitas            20,391,332    22,145,784               Total liabilities
Ekuitas                                                                              Equity
  Ekuitas yang                                                Equity attributable to
  diatribusikan kepada                                     equity owners of parent
  pemilik entitas induk                                                            entity
      Saham biasa               7,081,921     7,081,921           Common stocks
      Tambahan modal                                            Additional paid-in
                                9,357,214     9,357,214
      disetor                                                                capital
      Komponen ekuitas                                      Other components of
                                3,167,646     3,721,753
      lainnya                                                                equity
      Saldo laba                                             Retained earnings
      (akumulasi kerugian)                                                 (deficit)
          Saldo laba yang                                         Appropriated
          telah ditentukan       310,000       310,000      retained earnings
          penggunaannya
          Saldo laba yang                                     Unappropriated
          belum ditentukan       431,586     ( 930,380 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                        Total equity
      diatribusikan kepada                              attributable to equity
                               20,348,367    19,540,508
      pemilik entitas induk                                  owners of parent
                                                                         entity
   Kepentingan                                           Non-controlling interests
                                ( 16,526 )       17,287
   non-pengendali
   Jumlah ekuitas              20,331,841    19,557,795                  Total equity
Jumlah liabilitas dan                                       Total liabilities and equity
                               40,723,173    41,703,579
ekuitas
Page 6
[3311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - Infrastructure Industry

Laporan laba rugi dan penghasilan                         Statement of profit or loss and other
komprehensif lain                                                     comprehensive income
                                    30 September 2023     30 September 2022
Penjualan dan pendapatan                                                                      Sales and revenue
                                             8,031,498           14,964,201
usaha
Beban pokok penjualan dan                                                             Cost of sales and revenue
                                          ( 7,355,102 )       ( 11,242,290 )
pendapatan
Jumlah laba bruto                              676,396             3,721,911                 Total gross profit
Beban penjualan                             ( 377,412 )           ( 560,109 )                   Selling expenses
Beban umum dan administrasi                                                         General and administrative
                                          ( 1,809,516 )         ( 2,309,667 )
                                                                                                        expenses
Pendapatan keuangan                          3,531,023                  5,414                    Finance income
Pendapatan lainnya                             162,266              ( 24,127 )                      Other income
Beban lainnya                               ( 435,763 )           ( 207,205 )                    Other expenses
Jumlah laba (rugi) sebelum                                                        Total profit (loss) before tax
                                             1,746,994               626,217
pajak penghasilan
Pendapatan (beban) pajak                    ( 789,823 )               10,262             Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                         Total profit (loss) from
                                               957,171               636,479
yang dilanjutkan                                                                        continuing operations
Jumlah laba (rugi)                             957,171               636,479                 Total profit (loss)
Jumlah laba rugi komprehensif                  957,171               636,479     Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                          Profit (loss) attributable to
                                               942,010               632,601
   diatribusikan ke entitas induk                                                                 parent entity
   Laba (rugi) yang dapat                                                          Profit (loss) attributable to
   diatribusikan ke kepentingan                 15,161                 3,878        non-controlling interests
   non-pengendali
Laba rugi komprehensif yang                                                             Comprehensive income
dapat diatribusikan                                                                               attributable to
   Laba rugi komprehensif yang                                                        Comprehensive income
   dapat diatribusikan ke entitas              942,010               632,601      attributable to parent entity
   induk
   Laba rugi komprehensif yang                                                     Comprehensive income
   dapat diatribusikan ke                       15,161                 3,878 attributable to non-controlling
   kepentingan non-pengendali                                                                      interests
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                 0.00171                0.0012      share from continuing
       dilanjutkan                                                                            operations
Page 7
[3410000] Statement of changes in equity - Infrastructure 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                                                                                    Kepentingan
                                                 Saham biasa                                                                ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                 ekuitas lainnya                                                                                    non-pengendali
                                                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                                Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                                                     Non-controlling interests   Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian kembali         7,081,921               9,357,214                 3,721,753                  310,000               ( 930,380 )             19,540,508                      17,287        19,557,795    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                         7,081,921               9,357,214                 3,721,753                  310,000               ( 930,380 )             19,540,508                      17,287        19,557,795          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                942,010                 942,010                      15,161           957,171                                         Profit (loss)
  Transaksi ekuitas lainnya                                                                             ( 554,107 )                                          419,956              ( 134,151 )                  ( 48,974 )       ( 183,125 )                          Other equity transactions
  Posisi ekuitas, akhir periode                        7,081,921               9,357,214                 3,167,646                  310,000                  431,586              20,348,367                   ( 16,526 )       20,331,841                 Equity position, end of the period
Page 8
[3410000] Statement of changes in equity - Infrastructure 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            Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                                                ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                 ekuitas lainnya                                                                                    non-pengendali
                                                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                                Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                                                     Non-controlling interests   Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian kembali         7,081,921               9,357,214                 1,621,567                  310,000             ( 1,559,493 )             16,811,209                        9,666       16,820,875    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                         7,081,921               9,357,214                 1,621,567                  310,000             ( 1,559,493 )             16,811,209                        9,666       16,820,875          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                 632,601                632,601                        3,878          636,479                                         Profit (loss)
  Transaksi ekuitas lainnya                                                                             ( 197,752 )                                         ( 51,495 )            ( 249,247 )                                   ( 249,247 )                          Other equity transactions
  Posisi ekuitas, akhir periode                        7,081,921               9,357,214                 1,423,815                  310,000               ( 978,387 )             17,194,563                       13,544       17,208,107                 Equity position, end of the period
Page 9
[3510000] Statement of cash flows, direct method - Infrastructure Industry

Laporan arus kas                                                            Statement of cash flows
                                  30 September 2023     30 September 2022
Arus kas dari aktivitas operasi                                                 Cash flows from operating
                                                                                                  activities
   Penerimaan kas dari                                                               Cash receipts from
   aktivitas operasi                                                                 operating activities
       Penerimaan dari                                                        Receipts from customers
                                         10,018,471            11,652,752
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan        ( 10,548,995 )          ( 9,403,575 )     goods and services
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                        ( 1,180,109 )           ( 667,104 )
       tunjangan                                                                            allowances
   Kas diperoleh dari                                                       Cash generated from (used
                                        ( 1,710,633 )            1,582,073
   (digunakan untuk) operasi                                                               in) operations
   Pembayaran bunga dari                                                     Interests paid from operating
                                          ( 435,790 )           ( 207,845 )
   aktivitas operasi                                                                              activities
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                        ( 1,307,272 )           ( 419,027 )
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                        ( 3,453,695 )              955,201
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                          activities
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                         12,500,000
   aset tetap                                                                     property and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                        ( 4,548,212 )         ( 1,266,912 )
   aset tetap                                                                     property and equipment
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                           7,951,788          ( 1,266,912 )
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                          activities
   Penerimaan pinjaman bank                                      1,382,247     Proceeds from bank loans
   Pembayaran pinjaman bank                                   ( 1,260,840 )       Payments of bank loans
   Pembayaran utang pihak                                                      Payments of due to related
                                        ( 4,820,000 )            ( 40,000 )
   berelasi                                                                                       parties
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                        ( 4,820,000 )               81,407
   (digunakan untuk) aktivitas                                                       financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                 Total net increase (decrease)
                                          ( 321,907 )           ( 230,304 )
bersih kas dan setara kas                                                   in cash and cash equivalents
Kas dan setara kas arus kas,                                               Cash and cash equivalents cash
                                             891,336             1,131,630
awal periode                                                                  flows, beginning of the period
Kas dan setara kas arus kas,                                                   Cash and cash equivalents
                                             569,429               901,326
akhir periode                                                               cash flows, end of the period
Page 10
[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Page 11
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                      Property, plant, and equipment
                                                         Aset tetap, awal periode   Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                           Property, plant, and
                                                                                    Addition in property, plant,    Disposals in property,     Property, plant, and
                                                          equipment, beginning
                                                                                          and equipment             plant, and equipment      equipment, end period
                                                                  period
Nilai perolehan, kotor   Tanah, dimiliki langsung                    3,675,962                                                                            3,675,962       Land, directly owned       Carrying amount, gross
                         Alat berat, dimiliki langsung                                                                                                               Heavy equipment, directly
                                                                     6,637,914                    4,489,257                                             11,127,171
                                                                                                                                                                                         owned
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                       452,795                         42,833                                              495,628
                         kantor, dimiliki langsung                                                                                                                   equipment, directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                    Motor vehicle, directly
                                                                       557,189                                                                             557,189
                         langsung                                                                                                                                                        owned
                         Kapal, dimiliki langsung                   22,488,083                                              ( 8,674,302 )               13,813,781     Vessels, directly owned
                         Peralatan Teknikal, dimiliki                                                                                                                    Technical Equipment,
                                                                       777,675                         16,122                                              793,797
                         langsung                                                                                                                                               directly owned
                         Dimiliki langsung                          34,589,618                    4,548,212                 ( 8,674,302 )               30,463,528            Directly owned
                         Lainnya, dalam                                                                                                                                   Others, assets under
                                                                       307,084                    1,530,686                                              1,837,770
                         penyelesaian                                                                                                                                              construction
                         Aset dalam penyelesaian                       307,084                    1,530,686                                              1,837,770 Assets under construction
                         Aset tetap                                                                                                                                       Property, plant, and
                                                                    34,896,702                    6,078,898                 ( 8,674,302 )               32,301,298
                                                                                                                                                                                    equipment
Akumulasi depresiasi     Alat berat, dimiliki langsung                                                                                                               Heavy equipment, directly            Carrying amount,
                                                                       825,948                    1,388,720                                              2,214,668
                                                                                                                                                                                         owned     accumulated depreciation
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                       431,932                         10,224                                              442,156
                         kantor, dimiliki langsung                                                                                                                   equipment, directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                    Motor vehicle, directly
                                                                       495,059                         23,307                                              518,366
                         langsung                                                                                                                                                        owned
                         Kapal, dimiliki langsung                    1,012,183                       816,938                  ( 150,702 )                1,678,419     Vessels, directly owned
                         Peralatan Teknikal, dimiliki                                                                                                                    Technical Equipment,
                                                                       641,263                         30,346                                              671,609
                         langsung                                                                                                                                               directly owned
                         Dimiliki langsung                           3,406,385                    2,269,535                   ( 150,702 )                5,525,218            Directly owned
                         Aset hak guna                                       0                            0                          (0)                                  Right of use assets
                         Lainnya, dalam                                                                                                                                   Others, assets under
                                                                       303,784                                0                        (0)                 303,784
                         penyelesaian                                                                                                                                              construction
                         Aset dalam penyelesaian                       303,784                                0                        (0)                 303,784 Assets under construction
Page 12
                  Aset tetap    3,710,169   2,269,535   ( 150,702 )    5,829,002   Property, plant, and
                                                                                            equipment
Nilai perolehan   Aset tetap                                                       Property, plant, and   Carrying amount
                               31,186,533                             26,472,296
                                                                                            equipment
Page 13
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                        Property, plant, and equipment
                                                       Aset tetap, awal      Penambahan aset          Pengurangan aset                                  Aset tetap, akhir
                                                                                                                               Revaluasi aset tetap
                                                           periode                tetap                    tetap                                            periode
                                                      Property, plant, and
                                                                             Addition in property,   Disposals in property,   Revaluation of property, Property, plant, and
                                                     equipment, beginning
                                                                             plant, and equipment    plant, and equipment      plant, and equipment equipment, end period
                                                            period
Nilai perolehan, kotor   Tanah, dimiliki langsung              3,695,761                                        ( 19,799 )                                      3,675,962       Land, directly owned Carrying amount, gross
                         Alat berat, dimiliki                                                                                                                                      Heavy equipment,
                                                               2,681,962               3,965,827                                          ( 9,875 )             6,637,914
                         langsung                                                                                                                                                      directly owned
                         Perabot dan peralatan                                                                                                                                   Furniture and office
                         kantor, dimiliki langsung               445,826                    6,969                                                                 452,795         equipment, directly
                                                                                                                                                                                                owned
                         Kendaraan bermotor,                                                                                                                                   Motor vehicle, directly
                                                                 514,005                  43,184                                                                  557,189
                         dimiliki langsung                                                                                                                                                      owned
                         Kapal, dimiliki langsung            31,142,220                                       ( 398,301 )            ( 8,255,836 )            22,488,083      Vessels, directly owned
                         Peralatan Teknikal,                                                                                                                                   Technical Equipment,
                                                                 697,894                  79,781                                                                  777,675
                         dimiliki langsung                                                                                                                                             directly owned
                         Dimiliki langsung                   39,177,668                4,095,761              ( 418,100 )            ( 8,265,711 )            34,589,618             Directly owned
                         Lainnya, dalam                                                                                                                                         Others, assets under
                                                                 303,784                    3,300                                                                 307,084
                         penyelesaian                                                                                                                                                     construction
                         Aset dalam                                                                                                                                                    Assets under
                                                                 303,784                    3,300                                                                 307,084
                         penyelesaian                                                                                                                                                   construction
                         Aset tetap                                                                                                                                             Property, plant, and
                                                             39,481,452                4,099,061              ( 418,100 )            ( 8,265,711 )            34,896,702
                                                                                                                                                                                           equipment
Akumulasi depresiasi     Alat berat, dimiliki                                                                                                                                      Heavy equipment,        Carrying amount,
                                                                 409,927                 631,546                                       ( 215,525 )                825,948
                         langsung                                                                                                                                                      directly owned          accumulated
                         Perabot dan peralatan                                                                                                                                   Furniture and office           depreciation
                         kantor, dimiliki langsung               426,401                    5,531                                                                 431,932         equipment, directly
                                                                                                                                                                                                owned
                         Kendaraan bermotor,                                                                                                                                   Motor vehicle, directly
                                                                 463,302                  31,757                                                                  495,059
                         dimiliki langsung                                                                                                                                                      owned
                         Kapal, dimiliki langsung              9,315,653               2,077,682              ( 142,251 )          ( 10,238,901 )               1,012,183     Vessels, directly owned
                         Peralatan Teknikal,                                                                                                                                   Technical Equipment,
                                                                 617,630                  23,633                                                                  641,263
                         dimiliki langsung                                                                                                                                             directly owned
                         Dimiliki langsung                   11,232,913                2,770,149              ( 142,251 )          ( 10,454,426 )               3,406,385            Directly owned
Page 14
                  Aset hak guna                                                                    0    Right of use assets
                  Lainnya, dalam                                                                        Others, assets under
                                     303,784                                                 303,784
                  penyelesaian                                                                                   construction
                  Aset dalam                                                                                  Assets under
                                     303,784                                                 303,784
                  penyelesaian                                                                                 construction
                  Aset tetap                                                                            Property, plant, and
                                   11,536,697   2,770,149   ( 142,251 )   ( 10,454,426 )    3,710,169
                                                                                                                  equipment
Nilai perolehan   Aset tetap                                                                            Property, plant, and    Carrying amount
                                   27,944,755                                              31,186,533
                                                                                                                  equipment
Page 15
[3611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Infrastructure Industry
Page 16
[3630000] Notes to the financial statements - Inventories - Infrastucture
Industry

Catatan atas persediaan                                            Notes for inventories
                          30 September 2023    31 December 2022
     Persediaan                      434,323             145,245            Inventories
     Persediaan lancar               434,323             145,245      Current inventories
Page 17
[3632000] Disclosure of Notes to the financial statements - Inventories - Infrastructure Industry
Page 18
[3670000] Notes to the financial statements - Cost of Good Sold -
Infrastructure Industry

Beban pokok penjualan                                                        Cost of good sold
                                30 September 2023    30 September 2022
Material                                   509,315           2,247,152                  Material usage
Pengangkutan dan bongkar muat              647,863             480,655      Freight and handling costs
Subkontraktor                                  115                 157                   Subcontractor
Upah, tenaga kerja langsung                932,695             506,207          Wages and direct labor
Depresiasi                               2,247,737           2,076,274                     Depreciation
Sewa                                       501,376             641,107                         Rent cost
Perbaikan dan pemeliharaan                  14,925             856,505       Repairs and maintenance
Beban utilitas                              46,699             321,463                Utilities expense
Beban bahan bakar                        2,163,965           3,923,413                  Fuel expenses
Biaya pabrikasi lainya                     290,412             189,357   Other manufacturing overhead
Jumlah biaya produksi                    7,355,102          11,242,290          Total production cost
Harga pokok produksi                     7,355,102          11,242,290   Cost of goods manufactured
Beban pokok penjualan dan                                                  Cost of sales and revenue
                                         7,355,102          11,242,290
pendapatan
Page 19
[3671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Infrastructure Industry
Page 20
[3691000a] Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 21
[3691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 22
[3692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Infrastructure Industry
Page 23
[3693000] Notes to the financial statements - Short-Term Bank Loans - Infrastructure 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 Permata Tbk     IDR                                                                                     370,712                   370,712              IDR     Bank Permata Tbk
                     Mata uang                                                                                                         370,712         Currency
Kreditur nama bank   Mata uang                                                                                                         370,712         Currency    Creditor bank name
Page 24
[3693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 25
[3696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Infrastructure Industry

31 December 2022

Catatan utang bank jangka pendek                                                                                                                     Notes for short-term bank loans
                                           Utang bank jangka
                                                                     Jatuh tempo utang bank       Bunga utang bank          Jenis bunga utang bank
                                        pendek, nilai dalam mata
                                                                         jangka pendek             jangka pendek                jangka pendek
                                              uang asing
                                          Short-term bank loan,       Due date for short-term    Interest rate short-term       Interest rate type
                                        amount in foreign currency          bank loan                   bank loan             short-term bank loan
Bank Permata Tbk    IDR                                 370,712 2023-01-31                      0.0575                      Floating                         IDR       Bank Permata Tbk

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