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Financial statement Text extracted BATA

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Page 1
Nomor Surat                      050/BATA-CS/X/2023
Nama Emiten                      Sepatu Bata Tbk
Kode Emiten                      BATA
Perihal                          Penyampaian Laporan Keuangan Interim (KOREKSI)



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2023 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 Sepatu     Perdagangan       Jakarta          2022          Sudah              724.073.958     RIBUAN       IDR         99.0
      Bata Online   eceran melalui                                 Beroperasi
                     media untuk
                        komoditi
                         tekstil,
                     pakaian, alas
                        kaki dan
                         barang
                       keperluan
                      pribadi dan
                      portal web
                       dan/atau
                        platform
                         digital.




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

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

Informasi umum                                                                  General information
                                               30 June 2023
Nama entitas                         Sepatu Bata 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                         BATA                                                          Entity code
Nomor identifikasi entitas           AA010                                       Entity identification number
Industri utama entitas               Umum / General                                       Entity main industry
Standar akutansi yang dipilih        PSAK                                    Selected accounting standards
Sektor                               E. Consumer Cyclicals                                               Sector
Subsektor                            E4. Apparel & Luxury Goods                                      Subsector
Industri                             E32. Sport Equipment &                                            Industry
                                     Hobbies Goods
Subindustri                          E412. Footwear                                             Subindustry
Informasi pemegang saham                                                 Controlling shareholder information
                                     Foreign Corporation
pengendali
Jenis entitas                        Local Company - Indonesia                                   Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham / Stock                                    Type of listed securities
Jenis papan perdagangan tempat                                           Type of board on which the entity is
                                       Pemantauan Khusus / Watchlist
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 II / Second Quarter
keuangan                                                                                          submissions
Tanggal awal periode berjalan          January 01, 2023                              Current period start date
Tanggal akhir periode berjalan         June 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       June 30, 2022                                    Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                     Description of presentation currency
Kurs konversi pada tanggal pelaporan                                      Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                    presentation currency is other than
                                                                                                         rupiah
Pembulatan yang digunakan dalam                                           Level of rounding used in financial
penyajian jumlah dalam laporan      Ribuan / In Thousand                                            statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit            Type of report on financial statements
Jenis opini auditor                                                                 Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                      Matters disclosed in
pendapat untuk penekanan atas suatu                                      emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                             paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                         Result of review engagement
Opini Hal Audit Utama                                                        Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                               Total Key Audit Matters
Paragraf Hal Audit Utama                                                       Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                         Date of auditor's opinion or result of
laporan review                                                                                   review report
Auditor tahun berjalan                                                                   Current year auditor
Nama partner audit tahun berjalan                                         Name of current year audit signing
Page 3
                                                                                   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
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                      Statement of financial position
                                  30 June 2023       31 December 2022
Aset                                                                                           Assets
  Aset lancar                                                                       Current assets
     Kas dan setara kas                                                          Cash and cash
                                        7,478,247           2,479,231
                                                                                     equivalents
     Piutang usaha                                                           Trade receivables
          Piutang usaha pihak                                         Trade receivables third
                                       14,214,142          15,848,394
          ketiga                                                                      parties
          Piutang usaha pihak                                             Trade receivables
                                        2,211,877           3,680,339
          berelasi                                                            related parties
     Piutang lainnya                                                         Other receivables
          Piutang lainnya pihak                                       Other receivables third
                                                 0                  0
          ketiga                                                                      parties
          Piutang lainnya pihak                                            Other receivables
                                          672,613             766,267
          berelasi                                                            related parties
     Persediaan lancar                                                     Current inventories
          Persediaan lancar          314,142,238          289,450,848   Current inventories
     Biaya dibayar dimuka                                             Current prepaid expenses
                                        9,733,379           5,475,174
     lancar
     Jaminan lancar                    14,477,644           14,477,644       Current guarantees
     Pajak dibayar dimuka                                                  Current prepaid taxes
                                       15,780,427           28,671,078
     lancar
     Klaim atas pengembalian                                              Current claims for tax
                                       30,427,859            6,497,547
     pajak lancar                                                                          refund
     Aset non-keuangan lancar                                         Other current non-financial
                                        1,743,596           2,508,485
     lainnya                                                                               assets
     Jumlah aset lancar              410,882,022          369,855,007     Total current assets
   Aset tidak lancar                                                           Non-current assets
     Biaya dibayar dimuka                                                   Non-current prepaid
                                        2,802,807             728,712
     tidak lancar                                                                      expenses
     Pajak dibayar dimuka                                             Non-current prepaid taxes
                                       13,781,598          29,545,545
     tidak lancar
     Aset pajak tangguhan                        0           2,700,591       Deferred tax assets
     Aset tetap                                                              Property, plant, and
                                     161,704,756          171,047,293
                                                                                      equipment
       Aset takberwujud selain                                           Intangible assets other
                                     137,989,000          145,084,053
       goodwill                                                                    than goodwill
       Aset tidak lancar                                                       Other non-current
                                        4,946,052           5,112,757
       non-keuangan lainnya                                                 non-financial assets
       Jumlah aset tidak lancar      321,224,213          354,218,951 Total non-current assets
   Jumlah aset                       732,106,235          724,073,958                  Total assets
Liabilitas dan ekuitas                                                           Liabilities and equity
   Liabilitas                                                                              Liabilities
       Liabilitas jangka pendek                                               Current liabilities
          Utang bank jangka                                            Short term bank loans
                                       79,649,514          62,300,000
          pendek
          Utang usaha                                                      Trade payables
              Utang usaha pihak                                          Trade payables
                                     104,238,774           99,114,237
              ketiga                                                         third parties
              Utang usaha pihak                                          Trade payables
                                     133,978,492          112,387,673
              berelasi                                                    related parties
          Liabilitas keuangan                                         Other current financial
Page 5
      jangka pendek lainnya     13,245,477     26,634,173                 liabilities
      Beban akrual jangka                                         Current accrued
                                15,809,842     12,743,057
      pendek                                                            expenses
      Liabilitas imbalan                                               Short-term
      pasca kerja jangka         1,530,901      2,762,679       post-employment
      pendek                                                   benefit obligations
      Utang pajak               10,288,977      4,905,797          Taxes payable
      Liabilitas                                                    Other current
      non-keuangan jangka       37,550,528     37,987,948   non-financial liabilities
      pendek lainnya
      Jumlah liabilitas                                            Total current
                               396,292,505    358,835,564
      jangka pendek                                                    liabilities
  Liabilitas jangka                                           Non-current liabilities
  panjang
      Liabilitas pajak                                      Deferred tax liabilities
                                  451,487
      tangguhan
      Kewajiban imbalan                                                  Long-term
      pasca kerja jangka        19,936,517     17,696,639        post-employment
      panjang                                                   benefit obligations
      Liabilitas keuangan                                       Other non-current
                                28,982,190     27,774,127
      jangka panjang lainnya                                     financial liabilities
      Jumlah liabilitas                                        Total non-current
                                49,370,194     45,470,766
      jangka panjang                                                     liabilities
  Jumlah liabilitas            445,662,699    404,306,330             Total liabilities
Ekuitas                                                                               Equity
  Ekuitas yang                                                 Equity attributable to
  diatribusikan kepada                                      equity owners of parent
  pemilik entitas induk                                                             entity
      Saham biasa               13,000,000     13,000,000          Common stocks
      Komponen ekuitas                                       Other components of
                                 4,562,342      5,416,060
      lainnya                                                                 equity
      Saldo laba                                              Retained earnings
      (akumulasi kerugian)                                                  (deficit)
          Saldo laba yang                                          Appropriated
          telah ditentukan        276,000         276,000    retained earnings
          penggunaannya
          Saldo laba yang                                      Unappropriated
          belum ditentukan     268,936,855    301,282,715    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                           Total equity
      diatribusikan kepada                                 attributable to equity
                               286,775,197    319,974,775
      pemilik entitas induk                                     owners of parent
                                                                            entity
   Kepentingan                                              Non-controlling interests
                                ( 331,661 )    ( 207,147 )
   non-pengendali
   Jumlah ekuitas              286,443,536    319,767,628                 Total equity
Jumlah liabilitas dan                                        Total liabilities and equity
                               732,106,235    724,073,958
ekuitas
Page 6
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                        Statement of profit or loss and other
komprehensif lain                                                    comprehensive income
                                     30 June 2023         30 June 2022
Penjualan dan pendapatan                                                                   Sales and revenue
                                        335,767,386          320,326,205
usaha
Beban pokok penjualan dan                                                          Cost of sales and revenue
                                     ( 198,218,591 )       ( 182,412,913 )
pendapatan
Jumlah laba bruto                       137,548,795           137,913,292                 Total gross profit
Beban penjualan                      ( 101,991,542 )       ( 105,080,195 )                   Selling expenses
Beban umum dan administrasi                                                      General and administrative
                                       ( 58,891,772 )       ( 47,810,630 )
                                                                                                     expenses
Pendapatan keuangan                            67,182               38,612                    Finance income
Beban bunga dan keuangan                ( 6,380,000 )        ( 2,922,648 )        Interest and finance costs
Pendapatan lainnya                        ( 244,934 )              394,134                       Other income
Beban lainnya                               ( 67,757 )           ( 86,933 )                   Other expenses
Keuntungan (kerugian) lainnya                       0           2,572,521               Other gains (losses)
Jumlah laba (rugi) sebelum                                                     Total profit (loss) before tax
                                       ( 29,960,028 )       ( 14,981,847 )
pajak penghasilan
Pendapatan (beban) pajak                ( 2,510,346 )             596,397              Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                      Total profit (loss) from
                                       ( 32,470,374 )       ( 14,385,450 )
yang dilanjutkan                                                                     continuing operations
Laba (rugi) dari operasi yang                                                 Profit (loss) from discontinued
                                                                        0
dihentikan                                                                                          operations
Jumlah laba (rugi)                     ( 32,470,374 )       ( 14,385,450 )                 Total profit (loss)
Pendapatan komprehensif                                                     Other comprehensive income,
lainnya, setelah pajak                                                                                after tax
    Pendapatan komprehensif                                                       Other comprehensive
    lainnya yang tidak akan                                                     income that will not be
    direklasifikasi ke laba rugi,                                               reclassified to profit or
    setelah pajak                                                                           loss, after tax
        Pendapatan komprehensif                                                Other comprehensive
        lainnya atas pengukuran                                                              income for
        kembali kewajiban                 ( 853,718 )          ( 412,891 ) remeasurement of defined
        manfaat pasti, setelah                                             benefit obligation, after tax
        pajak
        Jumlah pendapatan                                                                Total other
        komprehensif lainnya                                               comprehensive income
        yang tidak akan                   ( 853,718 )          ( 412,891 )          that will not be
        direklasifikasi ke laba                                             reclassified to profit or
        rugi, setelah pajak                                                           loss, after tax
    Jumlah pendapatan                                                      Total other comprehensive
    komprehensif lainnya,                 ( 853,718 )          ( 412,891 )            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif          ( 33,324,092 )       ( 14,798,341 )    Total comprehensive income
Laba (rugi) yang dapat                                                          Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                      Profit (loss) attributable to
                                       ( 32,345,860 )       ( 14,328,236 )
    diatribusikan ke entitas induk                                                             parent entity
    Laba (rugi) yang dapat                                                      Profit (loss) attributable to
    diatribusikan ke kepentingan          ( 124,514 )           ( 57,214 )       non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                         Comprehensive income
dapat diatribusikan                                                                        attributable to
Page 7
  Laba rugi komprehensif yang      ( 33,199,578 )   ( 14,741,127 )       Comprehensive income
  dapat diatribusikan ke entitas                                     attributable to parent entity
  induk
  Laba rugi komprehensif yang                                            Comprehensive income
  dapat diatribusikan ke              ( 124,514 )       ( 57,214 ) 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           ( 24.88 )         ( 11.02 )     share from continuing
      dilanjutkan                                                                   operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                               Statement of changes in equity
                                                                                         Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                  Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                  ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                    ekuitas lainnya                                                                                    non-pengendali
                                                                                           penggunaannya            penggunaannya              entitas induk
                                                                  Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                      Non-controlling interests    Equity
                                                                   equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                      Equity position
  Saldo awal periode sebelum penyajian kembali       13,000,000            5,416,060                  276,000             301,282,715              319,974,775                 ( 207,147 )        319,767,628    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                       13,000,000            5,416,060                  276,000             301,282,715              319,974,775                 ( 207,147 )        319,767,628          Equity position, beginning of the period
  Laba (rugi)                                                                                                           ( 32,345,860 )           ( 32,345,860 )                ( 124,514 )      ( 32,470,374 )                                        Profit (loss)
  Pendapatan komprehensif lainnya                                         ( 853,718 )                                                               ( 853,718 )                                    ( 853,718 )                       Other comprehensive income
  Posisi ekuitas, akhir periode                      13,000,000            4,562,342                  276,000            268,936,855               286,775,197                 ( 331,661 )        286,443,536                 Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                               Statement of changes in equity
                                                                                         Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                  Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                  ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                    ekuitas lainnya                                                                                    non-pengendali
                                                                                           penggunaannya            penggunaannya              entitas induk
                                                                  Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                      Non-controlling interests    Equity
                                                                   equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                      Equity position
  Saldo awal periode sebelum penyajian kembali       13,000,000            6,450,902                  276,000             407,199,285              426,926,187                      ( 694 )       426,925,493    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                       13,000,000            6,450,902                  276,000             407,199,285              426,926,187                      ( 694 )       426,925,493          Equity position, beginning of the period
  Laba (rugi)                                                                                                           ( 14,328,236 )           ( 14,328,236 )                  ( 57,214 )     ( 14,385,450 )                                        Profit (loss)
  Pendapatan komprehensif lainnya                                         ( 412,891 )                                                               ( 412,891 )                                    ( 412,891 )                       Other comprehensive income
  Posisi ekuitas, akhir periode                      13,000,000            6,038,011                  276,000            392,871,049               412,185,060                   ( 57,908 )       412,127,152                 Equity position, end of the period
Page 10
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                       Statement of cash flows
                                  30 June 2023         30 June 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
                                     368,435,464          356,279,611
       pelanggan
       Penerimaan kas lainnya                                            Other cash receipts from
                                                   0         1,233,778
       dari aktivitas operasi                                                  operating activities
   Pembayaran kas dari                                                        Cash payments from
   aktivitas operasi                                                            operating activities
       Pembayaran kepada                                                Payments to suppliers for
       pemasok atas barang dan       ( 6,794,376 )          ( 866,721 )      goods and services
       jasa
       Pembayaran gaji dan                                               Payments for salaries and
                                  ( 277,181,559 )      ( 288,177,134 )
       tunjangan                                                                         allowances
       Pembayaran royalti dan                                            Payments for royalties and
                                                 (0)          ( 90,060 )
       iuran eksploitasi                                                            exploitation fees
       Pembayaran kas lainnya                                              Other cash payments for
                                    ( 10,668,524 )        ( 3,341,064 )
       untuk beban operasi                                                       operating activities
   Kas diperoleh dari                                                     Cash generated from (used
                                       73,791,005           65,038,410
   (digunakan untuk) operasi                                                            in) operations
   Penerimaan bunga dari                                                        Interests received from
                                           53,601                30,890
   aktivitas operasi                                                                 operating activities
   Pembayaran bunga dari                                                  Interests paid from operating
                                     ( 3,022,516 )          ( 409,651 )
   aktivitas operasi                                                                            activities
   Penerimaan pengembalian                                               Income taxes refunded (paid)
   (pembayaran) pajak                                                          from operating activities
                                    ( 30,374,666 )        ( 8,598,881 )
   penghasilan dari aktivitas
   operasi
   Arus kas sebelum                                                        Net cash flows received
   perubahan dalam aset dan                                                from (used in) operating
   liabilitas yang diperoleh           40,447,424           56,060,768 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)
                                       40,447,424           56,060,768
   (digunakan untuk) aktivitas                                                    operating activities
   operasi
Arus kas dari aktivitas                                                       Cash flows from investing
investasi                                                                                         activities
   Pembayaran untuk perolehan                                               Payments for acquisition of
                                     ( 4,786,736 )         ( 5,442,151 )
   aset tetap                                                            property, plant and equipment
   Penerimaan dari penjualan                                                 Proceeds from disposal of
                                           11,350          ( 6,786,917 )
   aset takberwujud                                                                    intangible assets
   Jumlah arus kas bersih                                                        Total net cash flows
   yang diperoleh dari                                                        received from (used in)
                                     ( 4,775,386 )       ( 12,229,068 )
   (digunakan untuk) aktivitas                                                     investing activities
   investasi
Arus kas dari aktivitas                                                      Cash flows from financing
pendanaan                                                                                       activities
   Pembayaran liabilitas sewa                                               Payments of finance lease
                                    ( 46,023,022 )       ( 33,615,626 )
   pembiayaan                                                                                liabilities
   Penerimaan pinjaman lainnya                                                  Proceeds from other
                                       22,050,000           16,200,000
                                                                                           borrowings
Page 11
   Pembayaran pinjaman            ( 6,700,000 )   ( 27,000,000 ) Payments of other borrowings
   lainnya
   Jumlah arus kas bersih                                               Total net cash flows
   yang diperoleh dari                                               received from (used in)
                                 ( 30,673,022 )   ( 44,415,626 )
   (digunakan untuk) aktivitas                                           financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                      Total net increase (decrease)
                                     4,999,016       ( 583,926 )
bersih kas dan setara kas                                        in cash and cash equivalents
Kas dan setara kas arus kas,                                    Cash and cash equivalents cash
                                     2,479,231        2,791,111
awal periode                                                       flows, beginning of the period
Kas dan setara kas arus kas,                                        Cash and cash equivalents
                                     7,478,247        2,207,185
akhir periode                                                    cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                           Property, plant, and equipment
                                                       Aset tetap, awal      Penambahan aset          Pengurangan aset                                       Aset tetap, akhir
                                                                                                                              Reklasifikasi aset tetap
                                                           periode                tetap                    tetap                                                 periode
                                                      Property, plant, and                                                      Reclassifications of
                                                                             Addition in property,   Disposals in property,                                 Property, plant, and
                                                     equipment, beginning                                                       property, plant, and
                                                                             plant, and equipment    plant, and equipment                                  equipment, end period
                                                            period                                                                  equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung            16,243,648                                                                                            16,243,648        Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                              Building and leasehold
                         fasilitasnya, dimiliki              72,574,898                                                                                            72,574,898       improvement, directly
                         langsung                                                                                                                                                                   owned
                         Mesin dan peralatan,                                                                                                                                              Machinery and
                         dimiliki langsung                  383,148,411               2,277,169            ( 1,482,561 )                  1,984,924               385,927,943          equipment, directly
                                                                                                                                                                                                    owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                         kantor, dimiliki langsung           13,416,539               1,991,844                                                                    15,408,383          equipment, directly
                                                                                                                                                                                                    owned
                         Kendaraan bermotor,                                                                                                                                        Motor vehicle, directly
                                                               2,614,786                                                                                             2,614,786
                         dimiliki langsung                                                                                                                                                          owned
                         Dimiliki langsung                  487,998,282               4,269,013            ( 1,482,561 )                  1,984,924               492,769,658             Directly owned
                         Lainnya, dalam                                                                                                                                              Others, assets under
                                                               2,694,043                 460,354                                      ( 1,984,924 )                  1,169,473
                         penyelesaian                                                                                                                                                         construction
                         Aset dalam                                                                                                                                                         Assets under
                                                               2,694,043                 460,354                                      ( 1,984,924 )                  1,169,473
                         penyelesaian                                                                                                                                                       construction
                         Aset tetap                                                                                                                                                 Property, plant, and
                                                            490,692,325               4,729,367            ( 1,482,561 )                               0          493,939,131
                                                                                                                                                                                               equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                              Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki              36,426,067               1,183,517                                                                    37,609,584       improvement, directly           accumulated
                         langsung                                                                                                                                                                   owned            depreciation
                         Mesin dan peralatan,                                                                                                                                              Machinery and
                         dimiliki langsung                  266,617,904              12,501,231            ( 1,383,596 )                                          277,735,539          equipment, directly
                                                                                                                                                                                                    owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                         kantor, dimiliki langsung           13,167,531                  288,191                                                                   13,455,722          equipment, directly
                                                                                                                                                                                                    owned
                         Kendaraan bermotor,                                                                                                                                        Motor vehicle, directly
                                                               2,614,786                                                                                             2,614,786
                         dimiliki langsung                                                                                                                                                          owned
Page 14
                  Lainnya, dimiliki      818,744                                    818,744    Others, directly owned
                  langsung
                  Dimiliki langsung   319,645,032   13,972,939   ( 1,383,596 )   332,234,375        Directly owned
                  Aset tetap                                                                    Property, plant, and
                                      319,645,032   13,972,939   ( 1,383,596 )   332,234,375
                                                                                                         equipment
Nilai perolehan   Aset tetap                                                                    Property, plant, and    Carrying amount
                                      171,047,293                                161,704,756
                                                                                                         equipment
Page 15
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                         Property, plant, and equipment
                                                       Aset tetap, awal      Penambahan aset          Pengurangan aset                                     Aset tetap, akhir
                                                                                                                              Reklasifikasi aset tetap
                                                           periode                tetap                    tetap                                               periode
                                                      Property, plant, and                                                      Reclassifications of
                                                                             Addition in property,   Disposals in property,                               Property, plant, and
                                                     equipment, beginning                                                       property, plant, and
                                                                             plant, and equipment    plant, and equipment                                equipment, end period
                                                            period                                                                  equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung            16,243,648                                                                                          16,243,648        Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                            Building and leasehold
                         fasilitasnya, dimiliki              72,574,898                                                                                          72,574,898       improvement, directly
                         langsung                                                                                                                                                                 owned
                         Mesin dan peralatan,                                                                                                                                            Machinery and
                         dimiliki langsung                  373,125,066              16,822,146            ( 8,301,143 )                  1,502,342             383,148,411          equipment, directly
                                                                                                                                                                                                  owned
                         Perabot dan peralatan                                                                                                                                      Furniture and office
                         kantor, dimiliki langsung           14,663,074                  137,559           ( 1,384,094 )                                         13,416,539          equipment, directly
                                                                                                                                                                                                  owned
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
                                                               2,614,786                                                                                           2,614,786
                         dimiliki langsung                                                                                                                                                        owned
                         Dimiliki langsung                  479,221,472              16,959,705            ( 9,685,237 )                  1,502,342             487,998,282             Directly owned
                         Aset hak guna                                0                                                                                                   0        Right of use assets
                         Lainnya, dalam                                                                                                                                            Others, assets under
                                                               1,539,338              2,832,045                                       ( 1,677,340 )                2,694,043
                         penyelesaian                                                                                                                                                       construction
                         Aset dalam                                                                                                                                                       Assets under
                                                               1,539,338              2,832,045                                       ( 1,677,340 )                2,694,043
                         penyelesaian                                                                                                                                                     construction
                         Aset tetap                                                                                                                                               Property, plant, and
                                                            480,760,810              19,791,750            ( 9,685,237 )                 ( 174,998 )            490,692,325
                                                                                                                                                                                             equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                            Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki              34,052,828               2,373,239                                                                  36,426,067       improvement, directly           accumulated
                         langsung                                                                                                                                                                 owned            depreciation
                         Mesin dan peralatan,                                                                                                                                            Machinery and
                         dimiliki langsung                  248,089,125              26,355,260            ( 7,826,481 )                                        266,617,904          equipment, directly
                                                                                                                                                                                                  owned
                         Perabot dan peralatan                                                                                                                                      Furniture and office
                         kantor, dimiliki langsung           14,122,311                  429,314           ( 1,384,094 )                                         13,167,531          equipment, directly
                                                                                                                                                                                                  owned
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
Page 16
                  dimiliki langsung     2,614,786                                  2,614,786                    owned
                  Lainnya, dimiliki                                                            Others, directly owned
                                                      818,744                       818,744
                  langsung
                  Dimiliki langsung   298,879,050   29,976,557   ( 9,210,575 )   319,645,032        Directly owned
                  Aset hak guna                 0                                          0    Right of use assets
                  Aset dalam                                                                          Assets under
                                               0                                          0
                  penyelesaian                                                                        construction
                  Aset tetap                                                                    Property, plant, and
                                      298,879,050   29,976,557   ( 9,210,575 )   319,645,032
                                                                                                         equipment
Nilai perolehan   Aset tetap                                                                    Property, plant, and    Carrying amount
                                      181,881,760                                171,047,293
                                                                                                         equipment
Page 17
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 18
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                  Notes for inventories
                                30 June 2023       31 December 2022
     Barang jadi                   312,930,512          281,583,635              Finished goods
     Barang dalam proses             3,041,962           11,035,828             Work in process
     Bahan baku dan bahan                                               Raw and indirect material
                                     13,730,721            5,431,136
     pembantu
     Persediaan, kotor             329,703,195          298,050,599          Inventories, gross
     Cadangan penurunan nilai                                           Allowance for impairment
                                  ( 15,560,957 )        ( 8,599,751 )
     persediaan                                                                    of inventories
     Persediaan                    314,142,238          289,450,848                  Inventories
     Persediaan lancar             314,142,238          289,450,848           Current inventories

Mutasi cadangan penurunan nilai                                 Movement of allowance for
persediaan                                                       impairment of inventories
                                30 June 2023       31 December 2022
Saldo awal Penyisihan                                                       Allowance for Impairment of
                                      8,599,751           12,206,210
Penurunan Nilai Persediaan                                               Inventories, beginning balance
Kenaikan/(penurunan) cadangan                                                    Increase/(decrease) for
penurunan nilai persediaan            6,961,206         ( 3,606,459 )       allowance for impairment of
                                                                                             inventories
Saldo akhir Penyisihan                                                   Allowance for Impairment of
                                     15,560,957            8,599,751
Penurunan Nilai Persediaan                                                Inventories, ending balance
Page 19
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 20
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                Cost of good sold
                              30 June 2023     30 June 2022
Persediaan bahan baku awal         4,279,516        5,690,429         Beginning raw inventory
Pembelian bahan baku              38,119,350       44,042,640        Purchased raw inventory
Persediaan bahan baku akhir       12,267,568        5,449,116            Ending raw inventory
Bahan baku yang digunakan         30,131,298       44,233,953            Raw inventory used
Upah, tenaga kerja langsung        4,905,873        5,659,559          Wages and direct labor
Biaya pabrikasi lainya             6,387,321        6,893,085   Other manufacturing overhead
Jumlah biaya produksi             41,424,492       56,786,597          Total production cost
Barang setengah jadi awal         11,035,828        7,529,433         Beginning wip inventory
Barang setengah jadi akhir         3,041,962        7,204,735             Ending wip inventory
Harga pokok produksi              49,418,358       57,111,295   Cost of goods manufactured
Barang jadi awal                 274,135,504      200,252,685 Beginning finish goods inventory
Pembelian barang jadi            173,497,437      162,685,742 Purchased finish goods inventory
Barang jadi akhir                298,832,708      237,636,809    Ending finish goods inventory
Beban pokok penjualan dan                                         Cost of sales and revenue
                                 198,218,591      182,412,913
pendapatan
Page 21
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 22
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 23
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 24
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 25
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                                     30 June 2023                                    31 December 2022

                                         Utang bank jangka                                    Utang bank jangka
                                                                   Utang bank jangka                                    Utang bank jangka
                                      pendek, nilai dalam mata                             pendek, nilai dalam mata
                                                                        pendek                                               pendek
                                            uang asing                                           uang asing
                                        Short-term bank loan,                                Short-term bank loan,
                                                                   Short term bank loans                                Short term bank loans
                                      amount in foreign currency                           amount in foreign currency
Bank asing lainnya   IDR                          79,649,514                 79,649,514                62,300,000                 62,300,000              IDR    Other foreign banks
                     Mata uang                                               79,649,514                                           62,300,000         Currency
Kreditur nama bank   Mata uang                                               79,649,514                                           62,300,000         Currency    Creditor bank name
Page 26
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 27
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

31 December 2022

Catatan utang bank jangka pendek                                Notes for short-term
                                                                         bank loans
                                                           Utang bank jangka pendek, nilai dalam
                                                                       mata uang asing
                                                            Short-term bank loan, amount in foreign
                                                                          currency
Bank asing lainnya           IDR                                                     62,300,000               IDR   Other foreign banks

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