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Page 1
                                                                                                                                         Rating Summary
                                                                                                                                                September 11, 2023


                                                                     PT Timah Tbk
Credit Rating(s)                                          PT Timah Tbk (TINS) rated idA with stable outlook
General Obligation (GO)                   idA/Stable
SR Bond I                                         idA     PEFINDO also has affirmed its idA ratings for TINS’s Shelf-Registered Bond (SR) I and
SR Sukuk Ijarah I                              idA(sy)    MTN I as well as idA(sy) rating for TINS’ SR Sukuk Ijarah I. The corporate rating reflects
MTN I                                             idA     TINS’ strong market position, vertically integrated operations, and strong support
                                                          from the shareholder. These strengths are partly offset by its moderate financial policy,
Rating Period                                             its exposure to risk from illegal mining, and its exposure to the volatility of tin prices.
September 7, 2023 – September 1, 2024
                                                          The rating may be raised if TINS continues to demonstrate intensive deleveraging to
Published Rating History                                  a conservative level by conducting cost-efficiency and generating a strong EBITDA, as
SEP 2023                                  idA/Stable
                                                          well as strengthening its downstream business on a sustained basis. The rating may
SEP 2022                                  idA/Stable
                                                          be lowered if it incurs significantly higher debt than projected without being
JUN 2022                                  idA/Stable
                                                          compensated by better business performance and if the fluctuation of global tin price
JUN 2021                                  idA/Stable
                                                          significantly impairs its revenue and profitability. Unfavorable regulatory changes such
JUN 2020                              idA/Negative
                                                          as the implementation of recent government plans on ingot export ban may also
                                                          potentially impair the Company’s cash flow generation and credit profile, considering
                                                          the substantial revenue contribution from the export market.

                                                          Founded in August 1976, TINS is a vertically integrated mining company in Indonesia
                                                          focused on producing tin ingots. Its main mining operations are in Pangkal Pinang,
                                                          Bangka Belitung. As of June 30, 2023, its A class share was owned by the Indonesian
                                                          government, and its B class shares by PT Mineral Industri Indonesia (Persero) (65.0%)
                                                          and the public (35.0%).




                                                         Financial Highlights
Rating Definition                                         As of/for the year ended                                 Jun-2023             Dec-2022              Dec-2021        Dec-2020
Debt security rated idA indicates that the issuer’s                                                                   (Limited           (Audited)             (Audited)       (Audited)
                                                          Consolidated Figure
capacity to meet its long-term financial commitments                                                                   Review)
on the debt security, relative to other Indonesian        Total adjusted assets [IDR bn]                              12,803.9             13,067.0                14,691.0     14,517.7
issuers, is strong. However, the issuer’s capacity is     Total adjusted debt [IDR bn]                                 2,725.4               2,775.1                4,089.5      6,251.7
somewhat more susceptible to adverse effects of           Total adjusted equity [IDR bn]                               6,680.2               7,041.9                6,308.4      4,940.1
changes in circumstances and economic conditions
                                                          Total sales [IDR bn]                                         4,569.2             12,504.3                14,607.0     15,216.0
than higher-rated issuers.
                                                          EBITDA [IDR bn]                                                 329.0              2,139.6                3,074.2      1,047.4
Suffix (sy) indicates the rating mandates Islamic
principles compliance                                     Net income after MI [IDR bn]                                      16.3             1,041.5                1,302.8      (340.6)
                                                          EBITDA margin [%]                                                  7.2                 17.1                  21.0          6.9
                                                          Adjusted debt/EBITDA [X]                                          *4.1                   1.3                  1.3          6.0
                                                          Adjusted debt/adjusted equity [X]                                  0.4                   0.4                  0.6          1.3
                                                          FFO/adjusted debt [%]                                           *15.0                  62.6                  56.2          7.2
                                                          EBITDA/IFCCI [X]                                                   3.4                 10.3                   9.0          1.7
                                                          USD exchange rate [IDR/USD]                                   15,026               15,731                 14,269       14,105

                                                         FFO = EBITDA – IFCCI + Interest Income – Current Tax Expense
                                                         EBITDA = Operating Profit + Depreciation Expense + Amortization Expense
                                                         IFCCI = Gross Interest Expense + Other Financial Charges + Capitalized Interest; (FX Loss not included)
 Contact Analysts:
                                                         MI= Minority Interest                      *annualized
 fahrinaldi.akbar@pefindo.co.id
 aishantya@pefindo.co.id                                 The above ratios have been computed based on information from the company and published accounts. Where applicable, some items have
                                                         been reclassified according to PEFINDO’s definitions.


    http://www.pefindo.com                                                                                                                                                    September 2023
Page 2
                                                                                                                          Rating Summary
                                                                                                                                September 11, 2023




DISCLAIMER
The rating contained in this report or publication is the opinion of PT Pemeringkat Efek Indonesia (PEFINDO) given based on the rating result on the date the rating
was made. The rating is a forward-looking opinion regarding the rated party’s capability to meet its financial obligations fully and on time, based on assumptions
made at the time of rating. The rating is not a recommendation for investors to make investment decisions (whether the decision is to buy, sell, or hold any debt
securities based on or related to the rating or other investment decisions) and/or an opinion on the fairness value of debt securities and/or the value of the entity
assigned a rating by PEFINDO. All the data and information needed in the rating process are obtained from the party requesting the rating, which are considered
reliable in conveying the accuracy and correctness of the data and information, as well as from other sources deemed reliable. PEFINDO does not conduct audits,
due diligence, or independent verifications of every information and data received and used as basis in the rating process. PEFINDO does not take any responsibility
for the truth, completeness, timeliness, and accuracy of the information and data referred to. The accuracy and correctness of the information and data are fully the
responsibility of the parties providing them. PEFINDO and every of its member of the Board of Directors, Commissioners, Shareholders and Employees are not
responsible to any party for losses, costs and expenses suffered or that arise as a result of the use of the contents and/or information in this rating report or publication,
either directly or indirectly. PEFINDO generally receives fees for its rating services from parties who request the ratings, and PEFINDO discloses its rating fees prior to
the rating assignment. PEFINDO has a commitment in the form of policies and procedures to maintain objectivity, integrity, and independence in the rating process.
PEFINDO also has a “Code of Conduct” to avoid conflicts of interest in the rating process. Ratings may change in the future due to events that were not anticipated
at the time they were first assigned. PEFINDO has the right to withdraw ratings if the data and information received are determined to be inadequate and/or the rated
company does not fulfill its obligations to PEFINDO. For ratings that received approval for publication from the rated party, PEFINDO has the right to publish the
ratings and analysis in its reports or publication, and publish the results of the review of the published ratings, both periodically and specifically in case there are
material facts or important events that could affect the previous ratings. Reproduction of the contents of this publication, in full or in part, requires written approval
from PEFINDO. PEFINDO is not responsible for publications by other parties of contents related to the ratings given by PEFINDO.




http://www.pefindo.com                                                                                                                                     September 2023

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