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Financial statement Text extracted GRPM

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Page 1
Nomor Surat                      1-009/GRPM-CORP/X/2023
Nama Emiten                      PT Graha Prima Mentari Tbk.
Kode Emiten                      GRPM
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



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



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 Dokumen ini merupakan dokumen resmi PT Graha Prima Mentari Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                     PT Graha Prima Mentari Tbk. bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                    General information
                                                30 September 2023
Nama entitas                         PT Graha Prima Mentari 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                            GRPM                                                         Entity code
Nomor identifikasi entitas              AB190                                      Entity identification number
Industri utama entitas                  Umum / General                                      Entity main industry
Standar akutansi yang dipilih           PSAK                                   Selected accounting standards
Sektor                                  D. Consumer Non-Cyclicals                                          Sector
Subsektor                               D2. Food & Beverage                                            Subsector
Industri                                D21. Beverages                                                   Industry
Subindustri                             D212. Soft Drinks                                           Subindustry
Informasi pemegang saham                                                   Controlling shareholder information
                                        Individual WNI
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
                                       Akselerasi / Acceleration
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         September 30, 2023                               Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                                 Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                       Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                      presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama                                                          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
                                       49,236,830,620     26,590,652,212
                                                                                       equivalents
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                        4,396,524,709      5,082,172,297
          ketiga                                                                         parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                                               4,500,000
          ketiga                                                                         parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar            12,421,589,766      9,916,554,429   Current inventories
     Biaya dibayar dimuka                                                Current prepaid expenses
                                          565,008,399      2,018,349,653
     lancar
     Jumlah aset lancar                66,619,953,494     43,612,228,591      Total current assets
   Aset tidak lancar                                                               Non-current assets
     Aset pajak tangguhan                 242,558,360        242,558,360        Deferred tax assets
     Aset tetap                                                                Property, plant, and
                                        4,832,217,120      6,353,779,044
                                                                                           equipment
       Jumlah aset tidak lancar         5,074,775,480      6,596,337,404 Total non-current assets
   Jumlah aset                         71,694,728,974     50,208,565,995                    Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                        1,472,492,594      1,198,706,433
              ketiga                                                             third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                            Other payables
                                                          13,000,000,000
              berelasi                                                        related parties
          Beban akrual jangka                                                   Current accrued
                                                           2,964,889,841
          pendek                                                                        expenses
          Utang pajak                     839,352,344      1,007,600,488          Taxes payable
          Jumlah liabilitas                                                        Total current
                                        2,311,844,938     18,171,196,762
          jangka pendek                                                                 liabilities
       Liabilitas jangka                                                    Non-current liabilities
       panjang
          Kewajiban imbalan                                                         Long-term
          pasca kerja jangka            1,102,538,000       1,102,538,000    post-employment
          panjang                                                           benefit obligations
          Jumlah liabilitas                                                 Total non-current
                                        1,102,538,000      1,102,538,000
          jangka panjang                                                             liabilities
       Jumlah liabilitas                3,414,382,938     19,273,734,762          Total liabilities
   Ekuitas                                                                                      Equity
       Ekuitas yang                                                        Equity attributable to
       diatribusikan kepada                                              equity owners of parent
       pemilik entitas induk                                                                  entity
          Saham biasa                  30,900,000,000     22,000,000,000      Common stocks
          Tambahan modal                                                     Additional paid-in
                                       35,180,000,000
          disetor                                                                        capital
Page 5
      Saldo laba                                                  Retained earnings
      (akumulasi kerugian)                                                    (deficit)
         Saldo laba yang                                              Appropriated
         telah ditentukan        50,000,000                      retained earnings
         penggunaannya
         Saldo laba yang                                           Unappropriated
         belum ditentukan      2,150,346,036    8,934,831,233    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                               Total equity
      diatribusikan kepada                                    attributable to equity
                              68,280,346,036   30,934,831,233
      pemilik entitas induk                                        owners of parent
                                                                               entity
   Jumlah ekuitas             68,280,346,036   30,934,831,233               Total equity
Jumlah liabilitas dan                                          Total liabilities and equity
                              71,694,728,974   50,208,565,995
ekuitas
Page 6
[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before 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
                                      238,771,754,764       257,238,402,495
usaha
Beban pokok penjualan dan                                                           Cost of sales and revenue
                                    ( 217,971,442,574 )   ( 241,412,361,146 )
pendapatan
Jumlah laba bruto                       20,800,312,190        15,826,041,349                Total gross profit
Beban penjualan                       ( 3,129,893,311 )     ( 2,043,531,839 )                  Selling expenses
Beban umum dan administrasi                                                        General and administrative
                                     ( 14,825,664,726 )    ( 11,820,976,692 )
                                                                                                       expenses
Pendapatan keuangan                        245,206,753             3,459,479                    Finance income
Beban bunga dan keuangan                ( 106,395,192 )         ( 4,651,049 )       Interest and finance costs
Pendapatan lainnya                          83,795,749          130,508,849                        Other income
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                         3,067,361,463         2,090,850,097
pajak penghasilan
Pendapatan (beban) pajak                ( 901,846,660 )       ( 472,997,580 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                         2,165,514,803         1,617,852,517
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                       2,165,514,803         1,617,852,517                Total profit (loss)
Jumlah laba rugi komprehensif            2,165,514,803         1,617,852,517    Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                         Profit (loss) attributable to
                                         2,165,514,803         1,617,852,517
   diatribusikan ke entitas induk                                                                parent entity
Laba rugi komprehensif yang                                                            Comprehensive income
dapat diatribusikan                                                                               attributable to
   Laba rugi komprehensif yang                                                       Comprehensive income
   dapat diatribusikan ke entitas        2,165,514,803         1,617,852,517     attributable to parent entity
   induk
Laba (rugi) per saham                                                             Earnings (loss) per share
   Laba per saham dasar                                                        Basic earnings per share
   diatribusikan kepada                                                             attributable to equity
   pemilik entitas induk                                                      owners of the parent entity
       Laba (rugi) per saham                                                  Basic earnings (loss) per
       dasar dari operasi yang                    1.75                    1.3   share from continuing
       dilanjutkan                                                                           operations
Page 7
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                              Statement of changes in equity
                                                                                        Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal
                                         Saham biasa                                         ditentukan               ditentukan          diatribusikan kepada        Ekuitas
                                                                  disetor
                                                                                          penggunaannya            penggunaannya              entitas induk
                                                                                        Appropriated retained   Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                                 Equity
                                                                                               earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                       Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                 Balance before restatement at beginning of
                                          22,000,000,000                                                                  34,831,233          22,034,831,233        22,034,831,233
  kembali                                                                                                                                                                                                                    period
  Posisi ekuitas, awal periode            22,000,000,000                                                                 34,831,233           22,034,831,233        22,034,831,233     Equity position, beginning of the period
  Laba (rugi)                                                                                                         2,165,514,803            2,165,514,803         2,165,514,803                                     Profit (loss)
  Pembentukan cadangan umum                                                                     50,000,000            ( 50,000,000 )                                                               Allocation for general reserves
  Distribusi dividen saham                 8,900,000,000                                                                                       8,900,000,000          8,900,000,000               Distributions of stock dividends
  Penerbitan saham biasa                                        37,080,000,000                                                                37,080,000,000         37,080,000,000                   Issuance of common stocks
  Biaya emisi efek                                            ( 1,900,000,000 )                                                             ( 1,900,000,000 )      ( 1,900,000,000 )                         Stock issuance costs
  Posisi ekuitas, akhir periode           30,900,000,000        35,180,000,000                  50,000,000            2,150,346,036           68,280,346,036         68,280,346,036          Equity position, end of the period
Page 8
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                 Statement of changes in equity
                                                                                       Saldo laba yang belum      Ekuitas yang dapat
                                                             Tambahan modal
                                         Saham biasa                                         ditentukan          diatribusikan kepada       Ekuitas
                                                                 disetor
                                                                                          penggunaannya              entitas induk
                                                                                       Unappropriated retained   Equity attributable to
                                         Common stocks    Additional paid-in capital                                                        Equity
                                                                                              earnings                parent entity
Posisi ekuitas                                                                                                                                                                        Equity position
  Saldo awal periode sebelum penyajian                                                                                                                   Balance before restatement at beginning of
                                          3,000,000,000                                      6,129,256,753            9,129,256,753        9,129,256,753
  kembali                                                                                                                                                                                     period
  Posisi ekuitas, awal periode            3,000,000,000                                      6,129,256,753            9,129,256,753        9,129,256,753 Equity position, beginning of the period
  Laba (rugi)                                                                                1,617,852,517            1,617,852,517        1,617,852,517                                Profit (loss)
  Penerbitan saham biasa                                       19,000,000,000                                        19,000,000,000       19,000,000,000               Issuance of common stocks
  Posisi ekuitas, akhir periode           3,000,000,000        19,000,000,000                7,747,109,270           29,747,109,270       29,747,109,270       Equity position, end of the period
Page 9
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                              Statement of cash flows
                                    30 September 2023     30 September 2022
Arus kas dari aktivitas operasi                                                   Cash flows from operating
                                                                                                    activities
   Penerimaan kas dari                                                                 Cash receipts from
   aktivitas operasi                                                                   operating activities
      Penerimaan dari                                                           Receipts from customers
                                      237,498,662,143       257,843,626,558
      pelanggan
   Pembayaran kas dari                                                             Cash payments from
   aktivitas operasi                                                                operating activities
      Pembayaran kepada                                                       Payments to suppliers for
      pemasok atas barang dan       ( 218,646,816,370 )   ( 246,405,219,365 )     goods and services
      jasa
      Pembayaran kas lainnya                                                    Other cash payments for
                                     ( 17,542,487,197 )    ( 12,327,287,114 )
      untuk beban operasi                                                              operating activities
   Kas diperoleh dari                                                          Cash generated from (used
                                         1,309,358,576        ( 888,879,921 )
   (digunakan untuk) operasi                                                                  in) operations
   Penerimaan bunga, hasil                                                      Interest, investment income,
   investasi, provisi, dan komisi         245,206,753               3,459,479          fees and commissions
                                                                                                     received
   Pembayaran bunga dan                                                            Payments Of Interest And
   bonus, provisi dan komisi            ( 106,395,192 )          ( 4,651,049 )               Bonus Fees And
                                                                                                Commissions
   Pembayaran pajak                                                                   Payments for corporate
                                        ( 813,291,729 )       ( 553,819,597 )
   penghasilan badan                                                                              income tax
   Arus kas sebelum                                                                Net cash flows received
   perubahan dalam aset dan                                                        from (used in) operating
   liabilitas yang diperoleh              634,878,408       ( 1,443,891,088 ) activities before changes in
   dari (digunakan untuk)                                                               assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                              Total net cash flows
   yang diperoleh dari                                                              received from (used in)
                                          634,878,408       ( 1,443,891,088 )
   (digunakan untuk) aktivitas                                                          operating activities
   operasi
Arus kas dari aktivitas                                                            Cash flows from investing
investasi                                                                                             activities
   Penerimaan dari penjualan                                                      Proceeds from disposal of
                                          150,000,000            240,000,000
   aset tetap                                                                 property, plant and equipment
   Pembayaran untuk perolehan                                                    Payments for acquisition of
                                        ( 318,700,000 )        ( 52,756,000 )
   aset tetap                                                                 property, plant and equipment
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
                                        ( 168,700,000 )          187,244,000
   (digunakan untuk) aktivitas                                                          investing activities
   investasi
Arus kas dari aktivitas                                                           Cash flows from financing
pendanaan                                                                                           activities
   Penerimaan pinjaman lainnya                                                        Proceeds from other
                                                               1,339,000,000
                                                                                                borrowings
   Pembayaran pinjaman                                                        Payments of other borrowings
                                     ( 13,000,000,000 )    ( 19,000,000,000 )
   lainnya
   Penerimaan dari penerbitan                                                    Proceeds from issuance of
                                       37,080,000,000        19,000,000,000
   saham biasa                                                                             common stocks
   Pembayaran biaya emisi                                                       Payments of stock issuance
                                      ( 1,900,000,000 )
   saham                                                                                              costs
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
Page 10
   (digunakan untuk) aktivitas   22,180,000,000   1,339,000,000           financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                      Total net increase (decrease)
                                 22,646,178,408      82,352,912
bersih kas dan setara kas                                        in cash and cash equivalents
Kas dan setara kas arus kas,                                    Cash and cash equivalents cash
                                 26,590,652,212   9,626,541,413
awal periode                                                       flows, beginning of the period
Kas dan setara kas arus kas,                                        Cash and cash equivalents
                                 49,236,830,620   9,708,894,325
akhir periode                                                    cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                              Property, plant, and equipment
                                                      Aset tetap, awal periode     Penambahan aset tetap           Pengurangan aset tetap         Aset tetap, akhir periode
                                                         Property, plant, and      Addition in property, plant,   Disposals in property, plant,     Property, plant, and
                                                     equipment, beginning period         and equipment                  and equipment              equipment, end period
Nilai perolehan, kotor   Perabot dan peralatan                                                                                                                                       Furniture and office      Carrying amount, gross
                                                              1,627,828,830                     10,700,000                                                1,638,528,830
                         kantor, dimiliki langsung                                                                                                                            equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
                                                             13,990,138,821                    150,000,000                 ( 241,500,000 )               13,898,638,821
                         dimiliki langsung                                                                                                                                                         owned
                         Dimiliki langsung                   15,617,967,651                    160,700,000                 ( 241,500,000 )               15,537,167,651                  Directly owned
                         Bangunan, aset hak guna                                                                                                                                    Building, right of use
                                                              4,139,350,000                    308,000,000              ( 1,534,350,000 )                 2,913,000,000
                                                                                                                                                                                                   assets
                         Aset hak guna                        4,139,350,000                    308,000,000              ( 1,534,350,000 )                 2,913,000,000            Right of use assets
                         Aset tetap                                                                                                                                                Property, plant, and
                                                             19,757,317,651                    468,700,000              ( 1,775,850,000 )                18,450,167,651
                                                                                                                                                                                              equipment
Akumulasi depresiasi     Perabot dan peralatan                                                                                                                                       Furniture and office           Carrying amount,
                                                              1,212,984,890                     78,406,156                                                1,291,391,046
                         kantor, dimiliki langsung                                                                                                                            equipment, directly owned      accumulated depreciation
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
                                                              9,846,445,388                    795,441,384                 ( 190,160,614 )               10,451,726,158
                         dimiliki langsung                                                                                                                                                         owned
                         Dimiliki langsung                   11,059,430,278                    873,847,540                 ( 190,160,614 )               11,743,117,204                  Directly owned
                         Bangunan, aset hak guna                                                                                                                                    Building, right of use
                                                              2,344,108,329                 1,065,074,998               ( 1,534,350,000 )                 1,874,833,327
                                                                                                                                                                                                   assets
                         Aset hak guna                        2,344,108,329                 1,065,074,998               ( 1,534,350,000 )                 1,874,833,327            Right of use assets
                         Aset tetap                                                                                                                                                Property, plant, and
                                                             13,403,538,607                 1,938,922,538               ( 1,724,510,614 )                13,617,950,531
                                                                                                                                                                                              equipment
Nilai perolehan          Aset tetap                                                                                                                                                Property, plant, and              Carrying amount
                                                              6,353,779,044                                                                               4,832,217,120
                                                                                                                                                                                              equipment
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                              Property, plant, and equipment
                                                      Aset tetap, awal periode     Penambahan aset tetap           Pengurangan aset tetap         Aset tetap, akhir periode
                                                         Property, plant, and      Addition in property, plant,   Disposals in property, plant,     Property, plant, and
                                                     equipment, beginning period         and equipment                  and equipment              equipment, end period
Nilai perolehan, kotor   Perabot dan peralatan                                                                                                                                       Furniture and office      Carrying amount, gross
                                                              1,556,259,330                     71,569,500                                                1,627,828,830
                         kantor, dimiliki langsung                                                                                                                            equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
                                                             14,344,138,821                                                ( 354,000,000 )               13,990,138,821
                         dimiliki langsung                                                                                                                                                         owned
                         Dimiliki langsung                   15,900,398,151                     71,569,500                 ( 354,000,000 )               15,617,967,651                  Directly owned
                         Bangunan, aset hak guna                                                                                                                                    Building, right of use
                                                              4,109,350,000                    830,000,000                 ( 800,000,000 )                4,139,350,000
                                                                                                                                                                                                   assets
                         Aset hak guna                        4,109,350,000                    830,000,000                 ( 800,000,000 )                4,139,350,000            Right of use assets
                         Aset tetap                                                                                                                                                Property, plant, and
                                                             20,009,748,151                    901,569,500              ( 1,154,000,000 )                19,757,317,651
                                                                                                                                                                                              equipment
Akumulasi depresiasi     Perabot dan peralatan                                                                                                                                       Furniture and office           Carrying amount,
                                                              1,091,751,520                    121,233,370                                                1,212,984,890
                         kantor, dimiliki langsung                                                                                                                            equipment, directly owned      accumulated depreciation
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
                                                              8,718,873,908                 1,395,864,113                  ( 268,292,633 )                9,846,445,388
                         dimiliki langsung                                                                                                                                                         owned
                         Dimiliki langsung                    9,810,625,428                 1,517,097,483                  ( 268,292,633 )               11,059,430,278                  Directly owned
                         Bangunan, aset hak guna                                                                                                                                    Building, right of use
                                                              1,512,536,107                 1,631,572,222                  ( 800,000,000 )                2,344,108,329
                                                                                                                                                                                                   assets
                         Aset hak guna                        1,512,536,107                 1,631,572,222                  ( 800,000,000 )                2,344,108,329            Right of use assets
                         Aset tetap                                                                                                                                                Property, plant, and
                                                             11,323,161,535                 3,148,669,705               ( 1,068,292,633 )                13,403,538,607
                                                                                                                                                                                              equipment
Nilai perolehan          Aset tetap                                                                                                                                                Property, plant, and              Carrying amount
                                                              8,686,586,616                                                                               6,353,779,044
                                                                                                                                                                                              equipment
Page 14
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 15
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 16
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                           Notes for revenue by type

                                              30 September         30 September
                                                  2023                 2022

                         Nama produk            Penjualan dan        Penjualan dan
                          atau jasa           pendapatan usaha     pendapatan usaha
                         Service or product
                                               Sales and revenue    Sales and revenue
                               name
Pendapatan dari jasa 1                            24,250,318,808       22,990,860,653   Service revenue 1
Pendapatan dari jasa                              24,250,318,808       22,990,860,653    Service revenue
Pendapatan dari produk                                                                  Product revenue 1
                                                214,521,435,956      234,247,541,842
1
Pendapatan dari                                                                         Product revenue
                                                214,521,435,956      234,247,541,842
produk
Tipe pendapatan                                 238,771,754,764      257,238,402,495     Type of revenue
Page 17
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                                    Trade receivables by currency

                                                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, gross   impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                            receivables                                                          receivables
Pihak ketiga   IDR                 4,396,524,709                                                        5,082,172,297                                                                IDR    Third party
               Mata uang           4,396,524,709                       (0)       4,396,524,709          5,082,172,297                       (0)       5,082,172,297             Currency
Page 18
[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, gross   impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                               receivables                                                          receivables
Belum jatuh tempo Umur                3,051,834,892                                                        3,267,244,026                                                            Aging   Not yet due
Telah jatuh tempo 1 - 30 hari         1,285,236,748                                                        1,813,810,271                                                      1 - 30 days     Overdue
                  1 - 90 hari            59,453,069                                                            1,118,000                                                      1 - 90 days
                  Umur                1,344,689,817                                                        1,814,928,271                                                           Aging
Jatuh tempo       Umur                4,396,524,709                       (0)       4,396,524,709          5,082,172,297                       (0)       5,082,172,297             Aging    Due status
Page 19
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry

Rincian piutang usaha berdasarkan rincian pihak                                                                                                                   Trade receivables by list of counterparty

                                                                 30 September 2023                                                   31 December 2022

                                                                               Penyisihan                                                       Penyisihan
                                  Nama pihak,
                                                    Piutang usaha, kotor    penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai        Piutang usaha
                                 piutang usaha
                                                                             piutang usaha                                                    piutang usaha
                                                                              Allowance for                                                    Allowance for
                               Counterparty name,    Trade receivables,                                               Trade receivables,
                                                                           impairment of trade   Trade receivables                          impairment of trade    Trade receivables
                                trade receivables          gross                                                            gross
                                                                               receivables                                                      receivables
Pihak ketiga   Pihak 1         Customer                 4,396,524,709                                                    5,082,172,297                                             Rank 1, counterparty   Third party
               Rincian pihak                            4,396,524,709                                                    5,082,172,297                    (0)        5,082,172,297 List of counterparty
Page 20
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry

Pergerakan penurunan nilai piutang                               Movement of allowance for
usaha                                                        impairment of trade receivables
                               30 September 2023       31 December 2022
Penyisihan penurunan nilai                                                       Allowance for impairment of
piutang usaha, awal periode                        0                            trade receivables, beginning
                                                                                                      period
Penyisihan penurunan nilai                                                    Allowance for impairment of
piutang usaha, akhir periode                                              0       trade receivables, ending
                                                                                                     period
Page 21
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 22
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                           Notes for inventories
                          30 September 2023   31 December 2022
     Barang dagang           12,421,589,766       9,916,554,429   Merchandise inventory
     Persediaan, kotor       12,421,589,766       9,916,554,429     Inventories, gross
     Persediaan              12,421,589,766       9,916,554,429            Inventories
     Persediaan lancar       12,421,589,766       9,916,554,429      Current inventories
Page 23
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 24
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry

Utang usaha berdasarkan mata uang                                                                       Trade payables by currency

                                                    30 September 2023 31 December 2022

                                                          Utang usaha          Utang usaha
                                                         Trade payables       Trade payables
Pihak ketiga              IDR                                 1,472,492,594        1,198,706,433        IDR                Third party
                          Mata uang                           1,472,492,594        1,198,706,433   Currency
Pihak berelasi            IDR                                                     13,000,000,000        IDR              Related party
                          Mata uang                                               13,000,000,000   Currency
Page 25
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 26
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry

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

                                                                         30 September          31 December
                                                                             2023                  2022

                                              Nama pihak, utang usaha      Utang usaha           Utang usaha
                                              Counterparty name, trade
                                                                           Trade payables       Trade payables
                                                     payables
Pihak ketiga          Pihak 1                PT COCA COLA                                                            Rank 1, counterparty         Third party
                                             DISTRIBUTION                      1,472,492,594        1,198,706,433
                                             INDONESIA
                      Rincian pihak                                            1,472,492,594        1,198,706,433    List of counterparty
Pihak berelasi        Pihak 1                                                              0       13,000,000,000    Rank 1, counterparty       Related party
                      Rincian pihak                                                        0       13,000,000,000    List of counterparty
Page 27
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 28
[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
Barang jadi awal               9,916,554,429       8,624,391,110 Beginning finish goods inventory
Pembelian barang jadi        220,476,477,911     248,250,887,900 Purchased finish goods inventory
Barang jadi akhir             12,421,589,766      15,462,917,864    Ending finish goods inventory
Beban pokok penjualan dan                                            Cost of sales and revenue
                             217,971,442,574     241,412,361,146
pendapatan
Page 29
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 30
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 31
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 32
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 33
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 34
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 35
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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