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Page 1
Nomor Surat                        2248/EXT/DIR/PPRE/X/2023
Nama Emiten                        PT PP Presisi Tbk.
Kode Emiten                        PPRE
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 Lancarjaya      Jasa           Jakarta        1997         Beroperasi    2.290.278.586.510      PENUH       IDR         51.0
      Mandiri Abadi   Konstruksi




  Dokumen ini merupakan dokumen resmi PT PP Presisi Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT PP

                              Presisi 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 PP Presisi 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                           PPRE                                                          Entity code
Nomor identifikasi entitas             AA789                                       Entity identification number
Industri utama entitas                 Infrastruktur / Infrastructure                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 J. Infrastructures                                                 Sector
Subsektor                              J2. Heavy Constructions & Civil                                 Subsector
                                       Engineering
Industri                               J21. Heavy Constructions &                                        Industry
                                       Civil Engineering
Subindustri                            J211. Heavy Constructions &                                   Subindustry
                                       Civil Engineering
Informasi pemegang saham                                                   Controlling shareholder information
                                       National Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                                   Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham dan Obligasi / Stock and                   Type of listed securities
                                       Bond
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Utama / Main
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity          of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         September 30, 2023                               Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                                 Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                       Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                      presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama                                                          Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 Total Key Audit Matters
Paragraf Hal Audit Utama                                                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                           Date of auditor's opinion or result of
laporan review                                                                                     review report
Page 3
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
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
                                    219,540,536,727     305,614,888,536
                                                                                        equivalents
     Investasi jangka pendek        109,472,110,056     109,472,110,056     Short-term investments
     Dana yang dibatasi                                                     Current restricted funds
                                                         29,500,000,000
     penggunaannya lancar
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                   2,417,267,369,481   2,529,824,038,675
          ketiga                                                                         parties
          Piutang usaha pihak                                                Trade receivables
                                   1,406,202,792,234   1,361,587,830,731
          berelasi                                                               related parties
     Piutang sewa pembiayaan                                                 Current finance lease
                                       6,861,953,771       6,415,674,097
     lancar                                                                             receivables
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                      19,977,350,073      19,977,350,073
          ketiga                                                                         parties
          Piutang lainnya pihak                                               Other receivables
                                       5,667,433,471       4,633,494,351
          berelasi                                                               related parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar         130,061,640,362      154,034,323,581   Current inventories
     Biaya dibayar dimuka                                                Current prepaid expenses
                                      47,089,586,871      40,534,772,455
     lancar
     Uang muka lancar                 84,445,210,549     37,068,233,927          Current advances
     Pajak dibayar dimuka                                                     Current prepaid taxes
                                    392,376,790,624     306,137,773,765
     lancar
     Jumlah aset lancar            4,838,962,774,219   4,904,800,490,247    Total current assets
   Aset tidak lancar                                                            Non-current assets
     Piutang sewa pembiayaan                                            Non-current finance lease
                                       6,854,158,189     12,057,867,062
     tidak lancar                                                                      receivables
     Piutang tidak lancar                                                     Other non-current
     lainnya                                                                          receivables
          Piutang tidak lancar                                              Other non-current
          lainnya pihak berelasi                        110,188,349,350    receivables related
                                                                                        parties
      Investasi pada ventura                                                Investments in joint
      bersama dan entitas                                               ventures and associates
      asosiasi
         Investasi pada entitas                                             Investments in joint
                                    164,263,136,302     162,639,111,302
         ventura bersama                                                               ventures
      Aset tetap                                                               Property, plant, and
                                   1,442,575,257,206   1,712,080,501,126
                                                                                         equipment
       Aset hak guna                425,524,660,353      436,851,208,089        Right of use assets
       Goodwill                     246,863,514,371      246,863,514,371                   Goodwill
       Aset takberwujud selain                                              Intangible assets other
                                       4,476,918,141       2,959,290,698
       goodwill                                                                       than goodwill
       Jumlah aset tidak lancar    2,290,557,644,562   2,683,639,841,998 Total non-current assets
   Jumlah aset                     7,129,520,418,781   7,588,440,332,245                  Total assets
Liabilitas dan ekuitas                                                             Liabilities and equity
   Liabilitas                                                                                Liabilities
       Liabilitas jangka pendek                                                 Current liabilities
Page 5
   Utang bank jangka                                                   Short term bank loans
                               1,160,346,716,736   1,286,621,149,601
   pendek
   Utang usaha                                                               Trade payables
       Utang usaha pihak                                                  Trade payables
                                969,724,055,843    1,260,080,415,913
       ketiga                                                                 third parties
       Utang usaha pihak                                                  Trade payables
                                 76,708,693,288     200,834,241,388
       berelasi                                                            related parties
   Utang lainnya                                                             Other payables
       Utang lainnya pihak                                                Other payables
                                  6,471,091,641       2,679,972,826
       ketiga                                                                 third parties
       Utang lainnya pihak                                                Other payables
                                 85,182,641,017     135,998,324,815
       berelasi                                                            related parties
   Uang muka                                                              Current advances
   pelanggan jangka                                                         from customers
   pendek
       Uang muka                                                        Current advances
       pelanggan jangka                                                   from customers
                                 50,222,510,062      89,553,605,469
       pendek pihak                                                           third parties
       ketiga
       Uang muka                                                        Current advances
       pelanggan jangka                                                   from customers
                                  1,571,291,362      69,071,291,366
       pendek pihak                                                         related parties
       berelasi
   Utang pajak                  455,549,409,214     265,247,942,108           Taxes payable
   Liabilitas jangka                                                   Current maturities of
   panjang yang jatuh                                                   long-term liabilities
   tempo dalam satu
   tahun
       Liabilitas jangka                                               Current maturities
       panjang yang jatuh                                                  of bank loans
       tempo dalam satu         183,332,508,448     282,051,788,379
       tahun atas utang
       bank
       Liabilitas jangka                                               Current maturities
       panjang yang jatuh                                               of finance lease
       tempo dalam satu         136,700,902,945     150,802,277,038             liabilities
       tahun atas liabilitas
       sewa pembiayaan
   Liabilitas                                                                  Other current
   non-keuangan jangka          181,690,193,950      52,449,999,996    non-financial liabilities
   pendek lainnya
   Jumlah liabilitas                                                          Total current
                               3,307,500,014,506   3,795,391,008,899
   jangka pendek                                                                  liabilities
Liabilitas jangka                                                        Non-current liabilities
panjang
   Utang pihak berelasi                                                  Non-current due to
                                123,277,053,356      74,360,073,745
   jangka panjang                                                            related parties
   Liabilitas jangka                                                   Long-term liabilities
   panjang setelah                                                           net of current
   dikurangi bagian                                                              maturities
   yang jatuh tempo
   dalam satu tahun
       Liabilitas jangka                                                  Long-term bank
       panjang atas utang        54,879,685,791     114,051,700,688                loans
       bank
       Liabilitas jangka                                               Long-term finance
       panjang atas                                                       lease liabilities
                                203,407,694,020     237,630,526,322
       liabilitas sewa
       pembiayaan
       Liabilitas jangka                                                Long-term bonds
       panjang atas utang       202,168,865,000     201,924,818,000             payable
Page 6
         obligasi
      Kewajiban imbalan                                                             Long-term
      pasca kerja jangka        14,755,488,637       14,755,488,637          post-employment
      panjang                                                               benefit obligations
      Jumlah liabilitas                                                    Total non-current
                               598,488,786,804      642,722,607,392
      jangka panjang                                                                 liabilities
  Jumlah liabilitas           3,905,988,801,310    4,438,113,616,291              Total liabilities
Ekuitas                                                                                         Equity
  Ekuitas yang                                                             Equity attributable to
  diatribusikan kepada                                                  equity owners of parent
  pemilik entitas induk                                                                       entity
      Saham biasa             1,022,427,100,000    1,022,427,100,000          Common stocks
      Tambahan modal                                                         Additional paid-in
                               749,560,161,538      749,560,161,538
      disetor                                                                            capital
      Saham treasuri          ( 18,629,958,023 )   ( 18,629,958,023 )         Treasury stocks
      Cadangan revaluasi         40,072,394,143       40,072,394,143     Revaluation reserves
      Cadangan pengukuran                                                           Reserve of
      kembali program              485,133,111          485,133,111       remeasurements of
      imbalan pasti                                                      defined benefit plans
      Saldo laba                                                          Retained earnings
      (akumulasi kerugian)                                                             (deficit)
         Saldo laba yang                                                      Appropriated
         telah ditentukan      105,440,476,754       92,146,775,549      retained earnings
         penggunaannya
         Saldo laba yang                                                   Unappropriated
         belum ditentukan      483,555,150,148      457,482,076,731      retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                     Total equity
      diatribusikan kepada                                           attributable to equity
                              2,382,910,457,671    2,343,543,683,049
      pemilik entitas induk                                               owners of parent
                                                                                      entity
   Kepentingan                                                        Non-controlling interests
                               840,621,159,800       806,783,032,905
   non-pengendali
   Jumlah ekuitas             3,223,531,617,471    3,150,326,715,954                  Total equity
Jumlah liabilitas dan                                                    Total liabilities and equity
                              7,129,520,418,781    7,588,440,332,245
ekuitas
Page 7
[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
                                     2,573,408,336,666     2,643,502,878,013
usaha
Beban pokok penjualan dan           ( 2,172,615,983,611 ( 2,212,889,904,885           Cost of sales and revenue
pendapatan                                             )                   )
Jumlah laba bruto                        400,792,353,055     430,612,973,128                 Total gross profit
Beban umum dan administrasi                                                          General and administrative
                                      ( 66,908,119,556 )    ( 62,396,543,168 )
                                                                                                        expenses
Pendapatan keuangan                       1,106,018,395         1,514,024,302                    Finance income
Beban bunga dan keuangan             ( 168,198,056,404 )   ( 157,674,695,189 )        Interest and finance costs
Bagian atas laba (rugi) entitas                                                     Share of profit (loss) of joint
ventura bersama yang dicatat              4,000,000,000       21,440,971,185       ventures accounted for using
menggunakan metode ekuitas                                                                         equity method
Pendapatan lainnya                       29,439,539,544        34,195,150,786                       Other income
Beban lainnya                         ( 36,406,577,294 )    ( 42,448,059,765 )                   Other expenses
Keuntungan (kerugian) lainnya             6,108,977,792                                     Other gains (losses)
Jumlah laba (rugi) sebelum                                                        Total profit (loss) before tax
                                       169,934,135,532       225,243,821,279
pajak penghasilan
Pendapatan (beban) pajak              ( 80,547,241,799 )    ( 80,667,238,982 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                         Total profit (loss) from
                                        89,386,893,733       144,576,582,297
yang dilanjutkan                                                                        continuing operations
Jumlah laba (rugi)                      89,386,893,733       144,576,582,297                 Total profit (loss)
Jumlah laba rugi komprehensif           89,386,893,733       144,576,582,297     Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                          Profit (loss) attributable to
                                        39,366,774,622        78,673,839,763
   diatribusikan ke entitas induk                                                                 parent entity
   Laba (rugi) yang dapat                                                          Profit (loss) attributable to
   diatribusikan ke kepentingan         50,020,119,111        65,902,742,534        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       39,366,774,622        78,673,839,763      attributable to parent entity
   induk
   Laba rugi komprehensif yang                                                     Comprehensive income
   dapat diatribusikan ke               50,020,119,111        65,902,742,534 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                       3.9                 7.7      share from continuing
       dilanjutkan                                                                            operations
Page 8
[3410000] Statement of changes in equity - Infrastructure Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                 Statement of changes in equity
                                                                                                                                              Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                                                                                      Kepentingan
                                                  Saham biasa        Tambahan modal disetor        Saham treasuri      Cadangan revaluasi        kembali program            ditentukan               ditentukan          diatribusikan kepada                                    Ekuitas
                                                                                                                                                                                                                                                     non-pengendali
                                                                                                                                                   imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                                                                     Reserve of
                                                                                                                                                                       Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks       Additional paid-in capital    Treasury stocks     Revaluation reserves     remeasurements of                                                                                 Non-controlling interests       Equity
                                                                                                                                                                            earnings                 earnings               parent entity
                                                                                                                                               defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali   1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       40,072,394,143             485,133,111           92,146,775,549         457,482,076,731         2,343,543,683,049           806,783,032,905        3,150,326,715,954    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       40,072,394,143             485,133,111           92,146,775,549         457,482,076,731         2,343,543,683,049           806,783,032,905        3,150,326,715,954          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                       39,366,774,622            39,366,774,622            50,020,119,111           89,386,893,733                                           Profit (loss)
  Pembentukan cadangan umum                                                                                                                                                 13,293,701,205       ( 13,293,701,205 )                                                                                                   Allocation for general reserves
  Perubahan kepentingan non-pengendali atas                                                                                                                                                                                                                                                              Changes in non-controlling interests due to
                                                                                                                                                                                                                                                     ( 16,181,992,216 )       ( 16,181,992,216 )
  pelepasan entitas anak                                                                                                                                                                                                                                                                                                      disposal of subsidiaries
  Posisi ekuitas, akhir periode                  1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       40,072,394,143             485,133,111         105,440,476,754          483,555,150,148         2,382,910,457,671           840,621,159,800        3,223,531,617,471                 Equity position, end of the period
Page 9
[3410000] Statement of changes in equity - Infrastructure Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                 Statement of changes in equity
                                                                                                                                              Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                                                                                      Kepentingan
                                                  Saham biasa        Tambahan modal disetor        Saham treasuri      Cadangan revaluasi        kembali program            ditentukan               ditentukan          diatribusikan kepada                                    Ekuitas
                                                                                                                                                                                                                                                     non-pengendali
                                                                                                                                                   imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                                                                     Reserve of
                                                                                                                                                                       Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks       Additional paid-in capital    Treasury stocks     Revaluation reserves     remeasurements of                                                                                 Non-controlling interests       Equity
                                                                                                                                                                            earnings                 earnings               parent entity
                                                                                                                                               defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                                                                           Equity position
  Saldo awal periode sebelum penyajian kembali   1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       35,808,198,081          ( 554,845,082 )          81,169,294,714         375,400,819,326         2,245,180,770,554           734,102,610,362        2,979,283,380,916 Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       35,808,198,081          ( 554,845,082 )          81,169,294,714         375,400,819,326         2,245,180,770,554           734,102,610,362        2,979,283,380,916          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                        78,673,839,763           78,673,839,763            65,902,742,534          144,576,582,297                                            Profit (loss)
  Pembentukan cadangan umum                                                                                                                                                 10,977,480,835       ( 10,977,480,835 )                                                                                                   Allocation for general reserves
  Distribusi dividen kas                                                                                                                                                                           ( 7,692,916,304 )         ( 7,692,916,304 )                                  ( 7,692,916,304 )                     Distributions of cash dividends
  Perubahan kepentingan non-pengendali atas                                                                                                                                                                                                                                                       Changes in non-controlling interests due to disposal
                                                                                                                                                                                                                                                     ( 10,482,603,344 )       ( 10,482,603,344 )
  pelepasan entitas anak                                                                                                                                                                                                                                                                                                                of subsidiaries
  Posisi ekuitas, akhir periode                  1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       35,808,198,081          ( 554,845,082 )          92,146,775,549         435,404,261,950         2,316,161,694,013           789,522,749,552        3,105,684,443,565                 Equity position, end of the period
Page 10
[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
                                  3,062,218,047,414    2,075,182,286,829
       pelanggan
   Pembayaran kas dari                                                               Cash payments from
   aktivitas operasi                                                                   operating activities
       Pembayaran kepada                                                     Payments to suppliers for
                               ( 2,648,786,855,913 ( 1,463,612,268,107
       pemasok atas barang dan                                                      goods and services
                                                    )                     )
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                   ( 75,950,369,017 ) ( 541,164,934,562 )
       tunjangan                                                                             allowances
   Kas diperoleh dari                                                        Cash generated from (used
                                     337,480,822,484        70,405,084,160
   (digunakan untuk) operasi                                                                in) operations
   Pembayaran bunga dari                                                     Interests paid from operating
                                 ( 168,198,056,401 ) ( 157,674,695,189 )
   aktivitas operasi                                                                               activities
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                   ( 66,732,473,464 )       52,098,900,756
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                     102,550,292,619    ( 35,170,710,273 )
   (digunakan untuk) aktivitas                                                         operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                             activities
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                      25,526,523,023        12,850,468,951
   aset tetap                                                                     property and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                   ( 49,424,191,496 ) ( 200,509,780,666 )
   aset tetap                                                                     property and equipment
   Penerimaan bunga dari                                                            Interests received from
                                       4,390,973,590         5,505,451,018
   aktivitas investasi                                                                   investing activities
   Penerimaan (pengeluaran)                                                  Other cash inflows (outflows)
   kas lainnya dari aktivitas         30,259,030,646      135,948,611,617          from investing activities
   investasi
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                      10,752,335,763    ( 46,205,249,080 )
   (digunakan untuk) aktivitas                                                         investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                             activities
   Penerimaan pinjaman bank       2,323,252,243,498    1,797,800,529,910        Proceeds from bank loans
   Pembayaran pinjaman bank ( 2,508,184,043,410 ( 1,798,435,645,824               Payments of bank loans
                                                    )                     )
   Penerimaan liabilitas sewa                                                Proceeds from finance lease
                                     181,280,249,865        26,871,915,970
   pembiayaan                                                                                      liabilities
   Pembayaran liabilitas sewa                                                   Payments of finance lease
                                 ( 124,627,136,479 ) ( 158,191,169,148 )
   pembiayaan                                                                                      liabilities
   Penerimaan dari penerbitan                                               Proceeds from bonds payable
                                                          202,980,000,000
   obligasi
   Pembayaran biaya emisi                                                    Payments of bonds issuance
                                                          ( 1,327,489,200 )
   penerbitan obligasi                                                                                 costs
   Pembayaran dividen dari                                                  Dividends paid from financing
Page 11
   aktivitas pendanaan            ( 71,098,293,665 )   ( 11,186,709,457 )                    activities
   Jumlah arus kas bersih                                                        Total net cash flows
   yang diperoleh dari                                                        received from (used in)
                                 ( 199,376,980,191 )     58,511,432,251
   (digunakan untuk) aktivitas                                                    financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                              Total net increase (decrease)
                                  ( 86,074,351,809 )   ( 22,864,527,102 )
bersih kas dan setara kas                                                in cash and cash equivalents
Kas dan setara kas arus kas,                                            Cash and cash equivalents cash
                                   305,614,888,536      255,387,879,363
awal periode                                                               flows, beginning of the period
Kas dan setara kas arus kas,                                                Cash and cash equivalents
                                   219,540,536,728      232,523,352,261
akhir periode                                                            cash flows, end of the period
Page 12
[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Page 13
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                                 Property, plant, and equipment
                                                                                                           Pengurangan aset
                                                Aset tetap, awal periode   Penambahan aset tetap                                   Reklasifikasi aset tetap   Aset tetap, akhir periode
                                                                                                                tetap
                                                  Property, plant, and                                                               Reclassifications of
                                                                           Addition in property, plant,   Disposals in property,                                Property, plant, and
                                                 equipment, beginning                                                                property, plant, and
                                                                                 and equipment            plant, and equipment                                 equipment, end period
                                                        period                                                                           equipment
Nilai perolehan, kotor Tanah, dimiliki                                                                                                                                                      Land, directly owned     Carrying amount,
                                                     281,601,230,250                                                                                               281,601,230,250
                       langsung                                                                                                                                                                                                 gross
                       Bangunan dan                                                                                                                                                Building and leasehold
                       fasilitasnya, dimiliki         52,186,557,388                                                                                                 52,186,557,388 improvement, directly
                       langsung                                                                                                                                                                     owned
                       Mesin dan peralatan,                                                                                                                                                Machinery and
                       dimiliki langsung              48,238,554,688               3,912,651,405                                                                    52,151,206,093     equipment, directly
                                                                                                                                                                                                    owned
                       Alat berat, dimiliki                                                                                                                                             Heavy equipment,
                                                   3,844,906,715,146               1,665,100,000          ( 69,110,135,917 )            26,282,965,500           3,803,744,644,729
                       langsung                                                                                                                                                            directly owned
                       Kendaraan bermotor,                                                                                                                                          Motor vehicle, directly
                                                      36,302,544,324                  980,000,000           ( 2,926,803,551 )                                       34,355,740,773
                       dimiliki langsung                                                                                                                                                            owned
                       Lainnya, dimiliki                                                                                                                                           Others, directly owned
                                                      14,101,956,025                                                                                                14,101,956,025
                       langsung
                       Dimiliki langsung           4,277,337,557,821               6,557,751,405          ( 72,036,939,468 )            26,282,965,500           4,238,141,335,258               Directly owned
                       Bangunan, dalam                                                                                                                                                    Building, assets under
                                                        7,782,674,500                                                                                                 7,782,674,500
                       penyelesaian                                                                                                                                                                  construction
                       Aset dalam                                                                                                                                                                  Assets under
                                                        7,782,674,500                                                                                                 7,782,674,500
                       penyelesaian                                                                                                                                                                construction
                       Aset tetap                                                                                                                                                          Property, plant, and
                                                   4,285,120,232,321               6,557,751,405          ( 72,036,939,468 )            26,282,965,500           4,245,924,009,758
                                                                                                                                                                                                      equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                         Building and leasehold     Carrying amount,
                     fasilitasnya, dimiliki                                        1,654,843,291                                                                      1,654,843,291        improvement, directly         accumulated
                     langsung                                                                                                                                                                              owned          depreciation
                     Mesin dan peralatan,                                                                                                                                                         Machinery and
                     dimiliki langsung                46,259,365,999               3,284,789,807                                                                     49,544,155,806           equipment, directly
                                                                                                                                                                                                           owned
                       Alat berat, dimiliki                                                                                                                                                    Heavy equipment,
                                                   2,482,594,478,390            283,528,605,446           ( 67,624,401,542 )            10,377,293,635           2,708,875,975,929
                       langsung                                                                                                                                                                   directly owned
                       Kendaraan bermotor,                                                                                                                                                 Motor vehicle, directly
Page 14
                  dimiliki langsung     30,250,346,531      1,685,972,325    ( 2,714,618,581 )                      29,221,700,275                     owned
                  Lainnya, dimiliki                                                                                                   Others, directly owned
                                        13,935,540,275       116,536,976                                            14,052,077,251
                  langsung
                  Dimiliki langsung   2,573,039,731,195   290,270,747,845   ( 70,339,020,123 )   10,377,293,635   2,803,348,752,552        Directly owned
                  Aset tetap                                                                                                           Property, plant, and
                                      2,573,039,731,195   290,270,747,845   ( 70,339,020,123 )   10,377,293,635   2,803,348,752,552
                                                                                                                                                equipment
Nilai perolehan   Aset tetap                                                                                                           Property, plant, and    Carrying amount
                                      1,712,080,501,126                                                           1,442,575,257,206
                                                                                                                                                equipment
Page 15
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                 Property, plant, and equipment
                                                                                                           Pengurangan aset
                                                Aset tetap, awal periode   Penambahan aset tetap                                   Reklasifikasi aset tetap   Aset tetap, akhir periode
                                                                                                                tetap
                                                  Property, plant, and                                                               Reclassifications of
                                                                           Addition in property, plant,   Disposals in property,                                Property, plant, and
                                                 equipment, beginning                                                                property, plant, and
                                                                                 and equipment            plant, and equipment                                 equipment, end period
                                                        period                                                                           equipment
Nilai perolehan, kotor Tanah, dimiliki                                                                                                                                                      Land, directly owned     Carrying amount,
                                                     270,877,583,250                  845,000,000                                        9,878,647,000             281,601,230,250
                       langsung                                                                                                                                                                                                 gross
                       Bangunan dan                                                                                                                                                Building and leasehold
                       fasilitasnya, dimiliki         51,467,761,388                  402,700,856           ( 2,371,014,793 )            2,687,109,937               52,186,557,388 improvement, directly
                       langsung                                                                                                                                                                     owned
                       Mesin dan peralatan,                                                                                                                                                Machinery and
                       dimiliki langsung              45,265,128,779               2,973,425,909                                                                    48,238,554,688     equipment, directly
                                                                                                                                                                                                    owned
                       Alat berat, dimiliki                                                                                                                                             Heavy equipment,
                                                   3,854,544,913,070               4,287,581,760          ( 62,273,163,165 )            48,347,383,481           3,844,906,715,146
                       langsung                                                                                                                                                            directly owned
                       Kendaraan bermotor,                                                                                                                                          Motor vehicle, directly
                                                      36,180,667,167                  193,533,988           ( 4,181,656,831 )            4,110,000,000              36,302,544,324
                       dimiliki langsung                                                                                                                                                            owned
                       Lainnya, dimiliki                                                                                                                                           Others, directly owned
                                                      14,101,956,025                                                                                                14,101,956,025
                       langsung
                       Dimiliki langsung           4,272,438,009,679               8,702,242,513          ( 68,825,834,789 )            65,023,140,418           4,277,337,557,821               Directly owned
                       Bangunan, dalam                                                                                                                                                    Building, assets under
                                                      13,821,506,309                                                                  ( 6,038,831,809 )               7,782,674,500
                       penyelesaian                                                                                                                                                                  construction
                       Aset dalam                                                                                                                                                                  Assets under
                                                      13,821,506,309                                                                  ( 6,038,831,809 )               7,782,674,500
                       penyelesaian                                                                                                                                                                construction
                       Aset tetap                                                                                                                                                          Property, plant, and
                                                   4,286,259,515,988               8,702,242,513          ( 68,825,834,789 )            58,984,308,609           4,285,120,232,321
                                                                                                                                                                                                      equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                         Building and leasehold     Carrying amount,
                     fasilitasnya, dimiliki                                        2,371,014,793            ( 2,371,014,793 )                                                              improvement, directly         accumulated
                     langsung                                                                                                                                                                              owned          depreciation
                     Mesin dan peralatan,                                                                                                                                                         Machinery and
                     dimiliki langsung                45,003,365,145               1,256,000,854                                                                     46,259,365,999           equipment, directly
                                                                                                                                                                                                           owned
                       Alat berat, dimiliki                                                                                                                                                    Heavy equipment,
                                                   2,121,085,595,877            396,628,252,363           ( 56,774,968,700 )            21,655,598,850           2,482,594,478,390
                       langsung                                                                                                                                                                   directly owned
                       Kendaraan bermotor,                                                                                                                                                 Motor vehicle, directly
Page 16
                  dimiliki langsung     30,383,502,022      2,243,603,663    ( 4,181,656,830 )    1,804,897,676     30,250,346,531                     owned
                  Lainnya, dimiliki                                                                                                   Others, directly owned
                                        13,466,457,589       469,082,686                                            13,935,540,275
                  langsung
                  Dimiliki langsung   2,209,938,920,633   402,967,954,359   ( 63,327,640,323 )   23,460,496,526   2,573,039,731,195        Directly owned
                  Aset tetap                                                                                                           Property, plant, and
                                      2,209,938,920,633   402,967,954,359   ( 63,327,640,323 )   23,460,496,526   2,573,039,731,195
                                                                                                                                                equipment
Nilai perolehan   Aset tetap                                                                                                           Property, plant, and    Carrying amount
                                      2,076,320,595,355                                                           1,712,080,501,126
                                                                                                                                                equipment
Page 17
[3611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Infrastructure Industry
Page 18
[3612000] Notes to the financial statements - Right of Use Assets - Infrastructure Industry - Current Year

30 September 2023

Aset hak guna                                                                                                                                                                                     Right of use assets
                                              Aset hak guna, periode   Penambahan aset hak        Pengurangan aset hak        Reklasifikasi aset hak       Aset hak guna, periode
                                                        awal                    guna                       guna                         guna                         akhir
                                                Right of use assets,   Addition in right of use   Disposals in right of use   Reclassifications of right   Right of use assets, end
                                                 beginning period              assets                     assets                   of use assets                    period
Nilai perolehan, kotor Alat berat, aset hak                                                                                                                                    Heavy equipment, right Carrying amount, gross
                                                  553,530,565,959           82,311,679,192                                      ( 26,282,965,500 )             609,559,279,651
                       guna                                                                                                                                                             of use assets
                       Lainnya, aset hak                                                                                                                                          Others, right of use
                                                  120,389,118,873            5,829,463,442          ( 11,085,007,500 )                                         115,133,574,815
                       guna                                                                                                                                                                    assets
                       Aset hak guna              673,919,684,832           88,141,142,634          ( 11,085,007,500 )          ( 26,282,965,500 )             724,692,854,466   Right of use assets
Akumulasi depresiasi Alat berat, aset hak                                                                                                                                      Heavy equipment, right       Carrying amount,
                                                  156,382,671,150           71,048,801,986                                      ( 10,377,293,635 )             217,054,179,501
                       guna                                                                                                                                                             of use assets           accumulated
                       Lainnya, aset hak                                                                                                                                          Others, right of use           depreciation
                                                   80,685,805,593           12,288,902,353          ( 10,860,693,334 )                                          82,114,014,612
                       guna                                                                                                                                                                    assets
                       Aset hak guna              237,068,476,743           83,337,704,339          ( 10,860,693,334 )          ( 10,377,293,635 )             299,168,194,113   Right of use assets
Nilai perolehan        Aset hak guna              436,851,208,089                                                                                              425,524,660,353   Right of use assets         Carrying amount
Page 19
[3612000] Notes to the financial statements - Right of Use Assets - Infrastructure Industry - Prior Year

31 December 2022

Aset hak guna                                                                                                                                                                                     Right of use assets
                                              Aset hak guna, periode   Penambahan aset hak        Pengurangan aset hak        Reklasifikasi aset hak       Aset hak guna, periode
                                                        awal                    guna                       guna                         guna                         akhir
                                                Right of use assets,   Addition in right of use   Disposals in right of use   Reclassifications of right   Right of use assets, end
                                                 beginning period              assets                     assets                   of use assets                    period
Nilai perolehan, kotor Alat berat, aset hak                                                                                                                                    Heavy equipment, right Carrying amount, gross
                                                  377,500,992,556          224,376,956,884                                      ( 48,347,383,481 )             553,530,565,959
                       guna                                                                                                                                                             of use assets
                       Lainnya, aset hak                                                                                                                                          Others, right of use
                                                  118,906,627,301           11,744,343,405           ( 6,151,851,833 )           ( 4,110,000,000 )             120,389,118,873
                       guna                                                                                                                                                                    assets
                       Aset hak guna              496,407,619,857          236,121,300,289           ( 6,151,851,833 )          ( 52,457,383,481 )             673,919,684,832   Right of use assets
Akumulasi depresiasi Alat berat, aset hak                                                                                                                                      Heavy equipment, right       Carrying amount,
                                                   90,619,127,006           87,419,142,994                                      ( 21,655,598,850 )             156,382,671,150
                       guna                                                                                                                                                             of use assets           accumulated
                       Lainnya, aset hak                                                                                                                                          Others, right of use           depreciation
                                                   70,029,985,577           17,897,610,139           ( 5,436,892,447 )           ( 1,804,897,676 )              80,685,805,593
                       guna                                                                                                                                                                    assets
                       Aset hak guna              160,649,112,583          105,316,753,133           ( 5,436,892,447 )          ( 23,460,496,526 )             237,068,476,743   Right of use assets
Nilai perolehan        Aset hak guna              335,758,507,274                                                                                              436,851,208,089   Right of use assets         Carrying amount
Page 20
[3612100] Disclosure of Notes to the financial statements - Right of Use Assets - Infrastructure Industry
Page 21
[3630000] Notes to the financial statements - Inventories - Infrastucture
Industry

Catatan atas persediaan                                              Notes for inventories
                            30 September 2023   31 December 2022
     Bahan baku dan bahan                                           Raw and indirect material
                             944,228,872,897    1,598,791,484,205
     pembantu
     Lainnya                1,228,387,110,714   1,424,021,371,454          Other inventories
     Persediaan, kotor      2,172,615,983,611   3,022,812,855,659        Inventories, gross
     Persediaan             2,172,615,983,611   3,022,812,855,659               Inventories
     Persediaan lancar        130,061,640,362     154,034,323,581         Current inventories
Page 22
[3632000] Disclosure of Notes to the financial statements - Inventories - Infrastructure Industry
Page 23
[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
Pembelian bahan baku        2,172,615,983,611   2,212,889,904,885        Purchased raw inventory
Bahan baku yang digunakan   2,172,615,983,611   2,212,889,904,885            Raw inventory used
Jumlah biaya produksi       2,172,615,983,611   2,212,889,904,885          Total production cost
Harga pokok produksi        2,172,615,983,611   2,212,889,904,885   Cost of goods manufactured
Beban pokok penjualan dan                                             Cost of sales and revenue
                            2,172,615,983,611   2,212,889,904,885
pendapatan
Page 24
[3671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Infrastructure Industry
Page 25
[3691000a] Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 26
[3691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 27
[3692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Infrastructure Industry
Page 28
[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
                                       pendek, nilai dalam     Utang bank jangka pendek   pendek, nilai dalam     Utang bank jangka pendek
                                         mata uang asing                                    mata uang asing
                                       Short-term bank loan,                              Short-term bank loan,
                                         amount in foreign       Short term bank loans      amount in foreign       Short term bank loans
                                              currency                                           currency
Bank Central Asia Tbk      IDR                                        94,616,052,469                                                                  IDR      Bank Central Asia Tbk
                           Mata uang                                  94,616,052,469                                                             Currency
Bank Mandiri (Persero) Tbk IDR                                        79,000,000,000                                      5,000,000,000               IDR Bank Mandiri (Persero) Tbk
                           Mata uang                                  79,000,000,000                                      5,000,000,000          Currency
Bank Syariah Indonesia Tbk IDR                                       277,500,000,000                                    195,000,000,000               IDR Bank Syariah Indonesia Tbk
                           Mata uang                                 277,500,000,000                                    195,000,000,000          Currency
Bank Negara Indonesia      IDR                                        60,085,000,000                                    275,225,309,385               IDR     Bank Negara Indonesia
(Persero) Tbk              Mata uang                                  60,085,000,000                                    275,225,309,385          Currency               (Persero) Tbk
Bank Cimb Niaga Tbk        IDR                                        30,752,664,267                                    236,916,666,669               IDR       Bank Cimb Niaga Tbk
                           Mata uang                                  30,752,664,267                                    236,916,666,669          Currency
Bank Pembangunan Daerah IDR                                          208,400,000,000                                     28,025,000,000               IDR Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk Mata uang                                  208,400,000,000                                     28,025,000,000          Currency Jawa Barat dan Banten Tbk
Bank asing lainnya         IDR                                                                                           86,455,173,547               IDR        Other foreign banks
                           Mata uang                                                                                     86,455,173,547          Currency
Bank lokal lainnya         IDR                                       409,993,000,000                                    459,999,000,000               IDR           Other local banks
                           Mata uang                                 409,993,000,000                                    459,999,000,000          Currency
Kreditur nama bank         Mata uang                               1,160,346,716,736                                  1,286,621,149,601          Currency        Creditor bank name
Page 29
[3693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 30
[3696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Infrastructure Industry

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