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Financial statement Text extracted HKMU

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Nomor Surat                        028/HKMU/EKS/IX/2023
Nama Emiten                        PT HK Metals Utama Tbk
Kode Emiten                        HKMU
Perihal                            Penyampaian Laporan Keuangan Interim (KOREKSI)



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 3 Bulan yang berakhir pada 31/03/2023 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 Handal       Manufaktur     Kab. Cirebon      2015        Beroperasi              334.990     JUTAAN        IDR         95.0
      Aluminium
      Sukses
 2    PT Karya        Manufaktur      Kab. Bogor      2012         Beroperasi               85.612     JUTAAN        IDR          96.0
      Bumimas
      Persada
 3    PT Rasa         Manufaktur      Kab. Bogor      2013         Beroperasi               87.287     JUTAAN        IDR          96.0
      Langgeng
      Wira




 Dokumen ini merupakan dokumen resmi PT HK Metals Utama Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

                         HK Metals Utama Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information

Informasi umum                                                                  General information
                                               31 March 2023
Nama entitas                         PT HK Metals Utama 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                         HKMU                                                          Entity code
Nomor identifikasi entitas           AA853                                       Entity identification number
Industri utama entitas               Umum / General                                       Entity main industry
Standar akutansi yang dipilih        PSAK                                    Selected accounting standards
Sektor                               B. Basic Materials                                                  Sector
Subsektor                            B1. Basic Materials                                             Subsector
Industri                             B14. Metals & Minerals                                            Industry
Subindustri                          B141. Aluminum                                               Subindustry
Informasi pemegang saham                                                 Controlling shareholder information
                                     No Controlling Shareholder
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 I / First Quarter
keuangan                                                                                          submissions
Tanggal awal periode berjalan          January 01, 2023                              Current period start date
Tanggal akhir periode berjalan         March 31, 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       March 31, 2022                                   Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                     Description of presentation currency
Kurs konversi pada tanggal pelaporan                                      Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                    presentation currency is other than
                                                                                                         rupiah
Pembulatan yang digunakan dalam                                           Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                      statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit            Type of report on financial statements
Jenis opini auditor                                                                 Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                      Matters disclosed in
pendapat untuk penekanan atas suatu                                      emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                             paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                         Result of review engagement
Opini Hal Audit Utama                                                        Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                               Total Key Audit Matters
Paragraf Hal Audit Utama                                                       Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                         Date of auditor's opinion or result of
laporan review                                                                                   review report
Auditor tahun berjalan                                                                   Current year auditor
Nama partner audit tahun berjalan                                         Name of current year audit signing
                                                                                                       partner
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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
                                    31 March 2023     31 December 2022
Aset                                                                                            Assets
  Aset lancar                                                                        Current assets
     Kas dan setara kas                                                           Cash and cash
                                      1,581,480,998      2,328,043,445
                                                                                      equivalents
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                      3,443,404,669     10,879,255,489
          ketiga                                                                       parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                                        62,885,703,178
          ketiga                                                                       parties
          Piutang lainnya pihak                                             Other receivables
                                      1,150,000,000      1,150,000,000
          berelasi                                                             related parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar           3,305,802,928     33,702,141,305   Current inventories
     Biaya dibayar dimuka                                              Current prepaid expenses
                                      1,076,157,497      1,139,236,361
     lancar
     Uang muka lancar                                                          Current advances
          Uang muka lancar                                                        Other current
                                      5,713,073,890       6,077,864,970
          lainnya                                                                    advances
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                      1,346,606,322       1,226,733,952
     lancar
     Aset non-keuangan lancar                                          Other current non-financial
                                     14,003,892,790     14,003,892,790
     lainnya                                                                                assets
     Jumlah aset lancar              31,620,419,094    133,392,871,490     Total current assets
   Aset tidak lancar                                                             Non-current assets
     Aset pajak tangguhan           133,782,039,331    104,094,712,077        Deferred tax assets
     Aset tetap                                                               Property, plant, and
                                    229,413,771,072    238,635,273,300
                                                                                       equipment
       Aset takberwujud selain                                            Intangible assets other
                                      2,126,632,003      2,126,632,000
       goodwill                                                                     than goodwill
       Aset tidak lancar                                                        Other non-current
                                        765,214,239      1,982,538,281
       non-keuangan lainnya                                                  non-financial assets
       Jumlah aset tidak lancar     366,087,656,645    346,839,155,658 Total non-current assets
   Jumlah aset                      397,708,075,739    480,232,027,148                  Total assets
Liabilitas dan ekuitas                                                            Liabilities and equity
   Liabilitas                                                                               Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang bank jangka                                             Short term bank loans
                                     83,301,796,260     83,301,796,260
          pendek
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                             Trade payables
                                     20,444,608,690     23,908,716,836
              ketiga                                                            third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                           Other payables
                                    146,751,578,956    125,614,795,384
              ketiga                                                            third parties
          Uang muka                                                         Current advances
          pelanggan jangka                                                    from customers
          pendek
              Uang muka                                                   Current advances
              pelanggan jangka                                              from customers
              pendek pihak              705,756,303        937,156,145          third parties
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          ketiga
      Liabilitas keuangan                                                 Other current financial
                                                              329,402,793
      jangka pendek lainnya                                                             liabilities
      Beban akrual jangka                                                       Current accrued
                                       9,291,739,613       14,100,213,062
      pendek                                                                          expenses
      Utang pajak                    21,806,024,667        21,612,660,339        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 finance lease
          tempo dalam satu              226,654,578           226,654,578              liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                                              Total current
                                    282,528,159,067       270,031,395,397
      jangka pendek                                                                      liabilities
  Liabilitas jangka                                                             Non-current liabilities
  panjang
      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        176,255,898,886       176,514,284,386                 loans
          bank
          Liabilitas jangka                                                   Long-term finance
          panjang atas                                                           lease liabilities
                                       2,002,371,818         2,402,381,818
          liabilitas sewa
          pembiayaan
          Liabilitas jangka                                                     Long-term other
          panjang atas                                        314,287,126           borrowings
          pinjaman lainnya
      Kewajiban imbalan                                                                   Long-term
      pasca kerja jangka               6,731,072,189         8,381,341,012        post-employment
      panjang                                                                    benefit obligations
      Liabilitas                                                                 Other non-current
      non-keuangan jangka                 71,251,972            71,251,973    non-financial liabilities
      panjang
      Jumlah liabilitas                                                          Total non-current
                                    185,060,594,865       187,683,546,315
      jangka panjang                                                                       liabilities
  Jumlah liabilitas                 467,588,753,932       457,714,941,712               Total liabilities
Ekuitas                                                                                               Equity
  Ekuitas yang                                                                   Equity attributable to
  diatribusikan kepada                                                        equity owners of parent
  pemilik entitas induk                                                                             entity
      Saham biasa                   322,175,000,000       322,175,000,000           Common stocks
      Tambahan modal                                                               Additional paid-in
                                    123,216,774,018       123,216,774,018
      disetor                                                                                  capital
      Komponen ekuitas                                                         Other components of
                                     58,928,219,674        58,187,829,166
      lainnya                                                                                  equity
      Saldo laba                                                                Retained earnings
      (akumulasi kerugian)                                                                   (deficit)
          Saldo laba yang                                                        Unappropriated
          belum ditentukan        ( 573,639,751,361 )   ( 482,154,008,810 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                          Total equity
      diatribusikan kepada                                                attributable to equity
      pemilik entitas induk        ( 69,319,757,669 )      21,425,594,374      owners of parent
Page 6
                                                                              entity
   Kepentingan                                                 Non-controlling interests
                           ( 560,920,524 )     1,091,491,062
   non-pengendali
   Jumlah ekuitas       ( 69,880,678,193 )    22,517,085,436                Total equity
Jumlah liabilitas dan                                          Total liabilities and equity
                         397,708,075,739     480,232,027,148
ekuitas
Page 7
[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
                                         31 March 2023         31 March 2022
Penjualan dan pendapatan                                                                          Sales and revenue
                                            4,207,088,720      120,493,614,098
usaha
Beban pokok penjualan dan                                                                 Cost of sales and revenue
                                         ( 3,681,007,776 )   ( 108,796,040,026 )
pendapatan
Jumlah laba bruto                            526,080,944        11,697,574,072                   Total gross profit
Beban umum dan administrasi                                                             General and administrative
                                         ( 8,611,773,230 )    ( 13,857,361,118 )
                                                                                                           expenses
Beban bunga dan keuangan                ( 25,332,629,023 )      ( 7,683,482,537 )        Interest and finance costs
Pendapatan lainnya                          3,380,798,296          3,161,368,524                       Other income
Beban lainnya                           ( 93,039,785,045 )    ( 12,928,922,371 )                     Other expenses
Jumlah laba (rugi) sebelum                                                            Total profit (loss) before tax
                                       ( 123,077,308,058 )    ( 19,610,823,430 )
pajak penghasilan
Pendapatan (beban) pajak                  29,905,615,032          5,226,010,854               Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                             Total profit (loss) from
                                        ( 93,171,693,026 )    ( 14,384,812,576 )
yang dilanjutkan                                                                            continuing operations
Jumlah laba (rugi)                      ( 93,171,693,026 )    ( 14,384,812,576 )                   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 keuntungan                                                    income for gains (losses)
        (kerugian) hasil revaluasi         ( 218,287,778 )          179,938,486 on revaluation of property,
        aset tetap, setelah pajak                                                plant and equipment, after
                                                                                                             tax
       Penyesuaian lainnya atas                                                  Other adjustments to other
       pendapatan komprehensif                                                       comprehensive income
       lainnya yang tidak akan               992,217,172         ( 851,470,544 ) that will not be reclassified
       direklasifikasi ke laba rugi,                                                to profit or loss, after tax
       setelah pajak
       Jumlah pendapatan                                                                       Total other
       komprehensif lainnya                                                      comprehensive income
       yang tidak akan                       773,929,394         ( 671,532,058 )          that will not be
       direklasifikasi ke laba                                                    reclassified to profit or
       rugi, setelah pajak                                                                  loss, after tax
   Jumlah pendapatan                                                             Total other comprehensive
   komprehensif lainnya,                     773,929,394         ( 671,532,058 )            income, after tax
   setelah pajak
Jumlah laba rugi komprehensif           ( 92,397,763,632 )    ( 15,056,344,634 )     Total comprehensive income
Laba (rugi) yang dapat                                                                 Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                              Profit (loss) attributable to
                                        ( 91,485,742,549 )    ( 13,702,397,937 )
   diatribusikan ke entitas induk                                                                     parent entity
   Laba (rugi) yang dapat                                                              Profit (loss) attributable to
   diatribusikan ke kepentingan          ( 1,685,950,477 )       ( 682,414,639 )        non-controlling interests
   non-pengendali
Laba rugi komprehensif yang                                                               Comprehensive income
dapat diatribusikan                                                                               attributable to
   Laba rugi komprehensif yang                                                           Comprehensive income
Page 8
  dapat diatribusikan ke entitas   ( 90,745,352,042 )    ( 14,350,726,736 )   attributable to parent entity
  induk
  Laba rugi komprehensif yang                                                     Comprehensive income
  dapat diatribusikan ke            ( 1,652,411,590 )       ( 705,617,898 ) 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                 ( 28.4 )              ( 4.25 )     share from continuing
      dilanjutkan                                                                            operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

31 March 2023


Laporan perubahan ekuitas                                                                                                                                                                                          Statement of changes in equity
                                                                                                               Saldo laba yang belum      Ekuitas yang dapat
                                                                                        Komponen transaksi                                                            Kepentingan
                                         Saham biasa       Tambahan modal disetor                                    ditentukan          diatribusikan kepada                                     Ekuitas
                                                                                          ekuitas lainnya                                                            non-pengendali
                                                                                                                  penggunaannya              entitas induk
                                                                                        Other components of    Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                             Non-controlling interests        Equity
                                                                                         equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                  Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                             Balance before restatement at beginning of
                                         322,175,000,000       123,216,774,018             58,187,829,167       ( 482,154,008,812 )          21,425,594,373              1,091,491,066          22,517,085,439
  kembali                                                                                                                                                                                                                                               period
  Posisi ekuitas, awal periode           322,175,000,000       123,216,774,018             58,187,829,167       ( 482,154,008,812 )          21,425,594,373             1,091,491,066            22,517,085,439    Equity position, beginning of the period
  Laba (rugi)                                                                                                     ( 91,485,742,549 )      ( 91,485,742,549 )         ( 1,685,950,477 )        ( 93,171,693,026 )                                  Profit (loss)
  Pendapatan komprehensif lainnya                                                             740,390,507                                       740,390,507                33,538,887               773,929,394                 Other comprehensive income
  Posisi ekuitas, akhir periode          322,175,000,000       123,216,774,018             58,928,219,674       ( 573,639,751,361 )       ( 69,319,757,669 )           ( 560,920,524 )        ( 69,880,678,193 )         Equity position, end of the period
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[1410000] Statement of changes in equity - General Industry - Prior Year

31 March 2022


Laporan perubahan ekuitas                                                                                                                                                                                          Statement of changes in equity
                                                                                                               Saldo laba yang belum      Ekuitas yang dapat
                                                                                        Komponen transaksi                                                            Kepentingan
                                         Saham biasa       Tambahan modal disetor                                    ditentukan          diatribusikan kepada                                     Ekuitas
                                                                                          ekuitas lainnya                                                            non-pengendali
                                                                                                                  penggunaannya              entitas induk
                                                                                        Other components of    Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                             Non-controlling interests       Equity
                                                                                         equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                  Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                             Balance before restatement at beginning of
                                         322,175,000,000       123,216,774,018             52,979,137,435       ( 277,533,457,246 )         220,837,454,207             8,395,513,792          229,232,967,999
  kembali                                                                                                                                                                                                                                               period
  Posisi ekuitas, awal periode           322,175,000,000       123,216,774,018             52,979,137,435       ( 277,533,457,246 )         220,837,454,207             8,395,513,792           229,232,967,999    Equity position, beginning of the period
  Laba (rugi)                                                                                                     ( 13,702,397,937 )      ( 13,702,397,937 )           ( 682,414,639 )        ( 14,384,812,576 )                                  Profit (loss)
  Pendapatan komprehensif lainnya                                                          ( 648,328,799 )                                   ( 648,328,799 )             ( 23,203,259 )          ( 671,532,058 )                Other comprehensive income
  Posisi ekuitas, akhir periode          322,175,000,000       123,216,774,018             52,330,808,636       ( 291,235,855,183 )         206,486,727,471             7,689,895,894           214,176,623,365          Equity position, end of the period
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[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                         Statement of cash flows
                                   31 March 2023        31 March 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
                                    11,642,939,540      129,269,999,911
       pelanggan
   Pembayaran kas dari                                                         Cash payments from
   aktivitas operasi                                                            operating activities
       Pembayaran kepada                                                  Payments to suppliers for
       pemasok atas barang dan       ( 125,301,391 )   ( 96,088,615,172 )     goods and services
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                   ( 2,624,749,860 )   ( 10,061,919,669 )
       tunjangan                                                                            allowances
       Pembayaran kas lainnya                                                 Other cash payments for
                                   ( 4,699,924,803 )   ( 28,295,300,374 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                     4,192,963,486       ( 5,175,835,304 )
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan bunga dari                                                           Interests received from
                                            942,636              6,413,151
   aktivitas operasi                                                                    operating activities
   Pembayaran bunga dari                                                     Interests paid from operating
                                  ( 21,623,627,958 )     ( 7,683,482,537 )
   aktivitas operasi                                                                              activities
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                                             ( 24,471,500 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                 Other cash inflows (outflows)
   kas lainnya dari aktivitas        1,917,559,846                              from operating activities
   operasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                  ( 15,512,161,990 )   ( 12,877,376,190 )
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                        Cash flows from investing
investasi                                                                                          activities
   Penerimaan dari penjualan                                                  Proceeds from disposal of
                                     3,474,396,743         1,265,909,091
   aset tetap                                                             property, plant and equipment
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                      ( 21,936,000 )    ( 4,526,609,347 )
   aset tetap                                                             property, plant and equipment
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                                          ( 117,500,000 )
   aset takberwujud                                                                     intangible assets
   Jumlah arus kas bersih                                                         Total net cash flows
   yang diperoleh dari                                                         received from (used in)
                                     3,452,460,743      ( 3,378,200,256 )
   (digunakan untuk) aktivitas                                                      investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                              activities
   Pembayaran pinjaman bank          ( 258,385,500 )    ( 2,401,159,880 )         Payments of bank loans
   Pembayaran pinjaman                                                              Payments of non-bank
   kepada lembaga keuangan           ( 643,689,918 )                               financial institution loan
   non-bank
   Pembayaran liabilitas sewa                                                  Payments of finance lease
                                     ( 400,010,000 )      ( 238,671,078 )
   pembiayaan                                                                                   liabilities
   Penerimaan pinjaman lainnya                                                     Proceeds from other
                                    12,619,309,058       21,675,000,000
                                                                                              borrowings
Page 12
   Pembayaran pinjaman                             ( 1,768,756,948 ) Payments of other borrowings
   lainnya
   Jumlah arus kas bersih                                                   Total net cash flows
   yang diperoleh dari                                                   received from (used in)
                                 11,317,223,640     17,266,412,094
   (digunakan untuk) aktivitas                                               financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                         Total net increase (decrease)
                                 ( 742,477,607 )     1,010,835,648
bersih kas dan setara kas                                           in cash and cash equivalents
Kas dan setara kas arus kas,                                       Cash and cash equivalents cash
                                  2,328,043,445      3,482,249,454
awal periode                                                          flows, beginning of the period
Efek perubahan nilai kurs pada                                     Effect of exchange rate changes
                                   ( 4,084,840 )       320,020,000
kas dan setara kas                                                    on cash and cash equivalents
Kas dan setara kas arus kas,                                           Cash and cash equivalents
                                  1,581,480,998      4,813,105,102
akhir periode                                                       cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

31 March 2023

Aset tetap                                                                                                                                                                     Property, plant, and equipment
                                                         Aset tetap, awal periode     Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                            Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                        equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung               73,961,000,000                                                                        73,961,000,000         Land, directly owned   Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                       Building and leasehold
                         dimiliki langsung                     111,416,990,004                                                                       111,416,990,004        improvement, directly
                                                                                                                                                                                            owned
                         Mesin dan peralatan,                                                                                                                         Machinery and equipment,
                                                               120,353,242,055                       5,000,000           ( 5,362,591,041 )           114,995,651,014
                         dimiliki langsung                                                                                                                                         directly owned
                         Kendaraan bermotor,                                                                                                                               Motor vehicle, directly
                                                                  5,972,826,889                                          ( 2,322,906,478 )             3,649,920,411
                         dimiliki langsung                                                                                                                                                  owned
                         Peralatan Teknikal, dimiliki                                                                                                                      Technical Equipment,
                                                                  4,620,263,898                    16,936,000              ( 190,390,808 )             4,446,809,090
                         langsung                                                                                                                                                  directly owned
                         Dimiliki langsung                     316,324,322,846                     21,936,000            ( 7,875,888,327 )           308,470,370,519              Directly owned
                         Mesin, aset hak guna                                                                                                                             Machinery, right of use
                                                                  4,950,000,000                                                                        4,950,000,000
                                                                                                                                                                                            assets
                         Bangunan, aset hak guna                    618,444,035                                                                          618,444,035 Building, right of use assets
                         Aset hak guna                            5,568,444,035                                                                        5,568,444,035         Right of use assets
                         Bangunan, dalam                                                                                                                                   Building, assets under
                                                                  2,175,021,180                                                                        2,175,021,180
                         penyelesaian                                                                                                                                                 construction
                         Mesin dan alat berat, dalam                                                                                                                        Machinery and heavy
                         penyelesaian                             1,996,166,455                                                                        1,996,166,455   equipment, assets under
                                                                                                                                                                                      construction
                         Aset dalam penyelesaian                                                                                                                                   Assets under
                                                                  4,171,187,635                                                                        4,171,187,635
                                                                                                                                                                                    construction
                         Aset tetap                                                                                                                                         Property, plant, and
                                                               326,063,954,516                     21,936,000            ( 7,875,888,327 )           318,210,002,189
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                       Building and leasehold          Carrying amount,
                         dimiliki langsung                      14,346,313,839                   930,764,522                                          15,277,078,361        improvement, directly accumulated depreciation
                                                                                                                                                                                            owned
                         Mesin dan peralatan,                                                                                                                         Machinery and equipment,
                                                                66,062,323,908                 3,429,646,435             ( 2,137,295,939 )            67,354,674,404
                         dimiliki langsung                                                                                                                                         directly owned
                         Kendaraan bermotor,                                                                                                                               Motor vehicle, directly
                                                                  3,076,072,566                  138,074,963             ( 1,220,140,106 )             1,994,007,423
                         dimiliki langsung                                                                                                                                                  owned
Page 15
                  Peralatan Teknikal, dimiliki     2,122,316,877    189,438,877     ( 151,975,854 )      2,159,779,900       Technical Equipment,
                  langsung                                                                                                           directly owned
                  Dimiliki langsung               85,607,027,190   4,687,924,797   ( 3,509,411,899 )    86,785,540,088              Directly owned
                  Mesin, aset hak guna                                                                                      Machinery, right of use
                                                   1,375,000,000    137,500,000                          1,512,500,000
                                                                                                                                              assets
                  Bangunan, aset hak guna            446,654,026     51,537,003                            498,191,029 Building, right of use assets
                  Aset hak guna                    1,821,654,026    189,037,003                          2,010,691,029        Right of use assets
                  Aset tetap                                                                                                  Property, plant, and
                                                  87,428,681,216   4,876,961,800   ( 3,509,411,899 )    88,796,231,117
                                                                                                                                         equipment
Nilai perolehan   Aset tetap                                                                                                  Property, plant, and     Carrying amount
                                                 238,635,273,300                                       229,413,771,072
                                                                                                                                         equipment
Page 16
[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        Reklasifikasi aset                               Aset tetap, akhir
                                                                                                                                            Revaluasi aset tetap
                                                  periode                tetap                    tetap                     tetap                                         periode
                                             Property, plant, and                                                    Reclassifications of      Revaluation of
                                                                    Addition in property,   Disposals in property,                                                   Property, plant, and
                                            equipment, beginning                                                     property, plant, and    property, plant, and
                                                                    plant, and equipment    plant, and equipment                                                    equipment, end period
                                                   period                                                                equipment               equipment
Nilai perolehan,   Tanah, dimiliki                                                                                                                                                          Land, directly owned   Carrying amount,
                                               74,948,200,000           7,550,000,000        ( 6,012,000,000 )       ( 7,550,000,000 )          5,024,800,000           73,961,000,000
kotor              langsung                                                                                                                                                                                                   gross
                   Bangunan dan                                                                                                                                                                Building and
                   fasilitasnya, dimiliki                                                                                                                                                          leasehold
                                              113,355,387,180             790,221,079        ( 3,390,244,955 )            661,626,700                                  111,416,990,004
                   langsung                                                                                                                                                                   improvement,
                                                                                                                                                                                             directly owned
                   Mesin dan peralatan,                                                                                                                                                      Machinery and
                   dimiliki langsung          118,858,463,766           1,494,778,289                                                                                  120,353,242,055 equipment, directly
                                                                                                                                                                                                      owned
                   Kendaraan bermotor,                                                                                                                                                        Motor vehicle,
                                               13,550,953,386             345,000,000        ( 7,923,126,497 )                                                           5,972,826,889
                   dimiliki langsung                                                                                                                                                         directly owned
                   Peralatan Teknikal,                                                                                                                                                             Technical
                   dimiliki langsung             3,946,052,330            697,861,568            ( 23,650,000 )                                                          4,620,263,898 Equipment, directly
                                                                                                                                                                                                      owned
                   Dimiliki langsung          324,659,056,662         10,877,860,936 ( 17,349,021,452 )              ( 6,888,373,300 )          5,024,800,000          316,324,322,846      Directly owned
                   Mesin, aset hak                                                                                                                                                       Machinery, right of
                                                 4,950,000,000                                                                                                           4,950,000,000
                   guna                                                                                                                                                                           use assets
                   Bangunan, aset hak                                                                                                                                                  Building, right of use
                                               12,036,635,727                               ( 10,756,564,992 )         ( 661,626,700 )                                     618,444,035
                   guna                                                                                                                                                                               assets
                   Aset hak guna               16,986,635,727                               ( 10,756,564,992 )         ( 661,626,700 )                                   5,568,444,035 Right of use assets
                   Bangunan, dalam                                                                                                                                                          Building, assets
                                                 2,836,647,880                                 ( 661,626,700 )                                                           2,175,021,180
                   penyelesaian                                                                                                                                                          under construction
                   Mesin dan alat berat,                                                                                                                                                     Machinery and
                   dalam penyelesaian                                                                                                                                                     heavy equipment,
                                                 1,996,166,455                                                                                                           1,996,166,455
                                                                                                                                                                                               assets under
                                                                                                                                                                                                construction
                   Aset dalam                                                                                                                                                                 Assets under
                                                 4,832,814,335                                 ( 661,626,700 )                                                           4,171,187,635
                   penyelesaian                                                                                                                                                               construction
                   Aset tetap                                                                                                                                                              Property, plant,
                                              346,478,506,724         10,877,860,936 ( 28,767,213,144 )              ( 7,550,000,000 )          5,024,800,000          326,063,954,516
                                                                                                                                                                                            and equipment
Page 17
Akumulasi         Bangunan dan                                                                                            Building and     Carrying amount,
depresiasi        fasilitasnya, dimiliki    10,994,333,599    3,841,682,289    ( 489,702,049 )     14,346,313,839             leasehold        accumulated
                  langsung                                                                                               improvement,           depreciation
                                                                                                                        directly owned
                  Mesin dan peralatan,                                                                                  Machinery and
                  dimiliki langsung         53,358,676,316   12,703,647,592                        66,062,323,908 equipment, directly
                                                                                                                                 owned
                  Kendaraan bermotor,                                                                                    Motor vehicle,
                                             4,868,728,926     863,350,300    ( 2,656,006,660 )     3,076,072,566
                  dimiliki langsung                                                                                     directly owned
                  Peralatan Teknikal,                                                                                         Technical
                  dimiliki langsung          1,434,884,284     691,777,037        ( 4,344,444 )     2,122,316,877 Equipment, directly
                                                                                                                                 owned
                  Dimiliki langsung         70,656,623,125   18,100,457,218   ( 3,150,053,153 )    85,607,027,190      Directly owned
                  Mesin, aset hak                                                                                   Machinery, right of
                                              928,125,000      446,875,000                          1,375,000,000
                  guna                                                                                                       use assets
                  Bangunan, aset hak                                                                              Building, right of use
                                             1,717,914,618    2,423,351,477   ( 3,694,612,069 )       446,654,026
                  guna                                                                                                           assets
                  Aset hak guna              2,646,039,618    2,870,226,477   ( 3,694,612,069 )     1,821,654,026 Right of use assets
                  Aset tetap                                                                                          Property, plant,
                                            73,302,662,743   20,970,683,695   ( 6,844,665,222 )    87,428,681,216
                                                                                                                       and equipment
Nilai perolehan   Aset tetap                                                                                          Property, plant,     Carrying amount
                                           273,175,843,981                                        238,635,273,300
                                                                                                                       and equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
Page 20
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 21
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 22
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                            Notes for inventories
                            31 March 2023     31 December 2022
     Barang jadi              1,622,907,842       6,860,345,924            Finished goods
     Barang dalam proses        231,233,097       1,750,585,358           Work in process
     Bahan baku dan bahan                                         Raw and indirect material
                              1,303,231,976       5,693,865,171
     pembantu
     Suku cadang                148,430,013     19,397,344,852                  Spareparts
     Persediaan, kotor        3,305,802,928     33,702,141,305         Inventories, gross
     Persediaan               3,305,802,928     33,702,141,305                Inventories
     Persediaan lancar        3,305,802,928     33,702,141,305          Current inventories
Page 23
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 24
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                      Cost of good sold
                               31 March 2023       31 March 2022
Persediaan bahan baku awal       5,693,865,171      53,760,882,547         Beginning raw inventory
Pembelian bahan baku                71,310,379     114,947,239,374        Purchased raw inventory
Persediaan bahan baku akhir      1,303,231,976      53,104,955,942            Ending raw inventory
Bahan baku yang digunakan        4,461,943,574     115,603,165,979            Raw inventory used
Upah, tenaga kerja langsung        934,219,044       4,629,501,098          Wages and direct labor
Depresiasi                         446,927,338       3,641,954,523                      Depreciation
Beban utilitas                   1,214,556,070       5,713,305,767                 Utilities expense
Biaya pabrikasi lainya             128,792,648       2,369,366,616  Other manufacturing overhead
Jumlah biaya produksi            7,186,438,674     132,668,879,739          Total production cost
Barang setengah jadi awal        1,750,585,358       2,702,696,032         Beginning wip inventory
Barang setengah jadi akhir         231,233,097       9,442,267,413             Ending wip inventory
Harga pokok produksi             8,705,790,935      10,326,142,379  Cost of goods manufactured
Barang jadi awal                 6,860,345,924     147,145,456,909 Beginning finish goods inventory
Barang jadi akhir                1,622,907,842     156,994,707,852   Ending finish goods inventory
Beban pokok pendapatan                                                    Other cost of goods sold
                              ( 10,262,221,241 )   108,319,148,590
lainnya
Beban pokok penjualan dan                                                Cost of sales and revenue
                                 3,681,007,776     108,796,040,026
pendapatan
Page 25
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 26
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry

Catatan untuk utang bank jangka panjang                                                                                                                       Notes for long-term bank loan

                                                               31 March 2023                                        31 December 2022

                                                  Utang bank, nilai dalam                                 Utang bank, nilai dalam
                                                                               Total utang bank, kotor                              Total utang bank, kotor
                                                     mata uang asing                                         mata uang asing
                                                   Bank loan, amount in                                    Bank loan, amount in
                                                                                Total bank loans, gross                             Total bank loans, gross
                                                      foreign currency                                        foreign currency
Bank Btpn Tbk              IDR                                                         8,102,341,419                                       8,360,726,919              IDR              Bank Btpn Tbk
                           Mata uang                                                   8,102,341,419                                       8,360,726,919         Currency
Bank lokal lainnya         IDR                                                       168,153,557,467                                     168,153,557,467              IDR           Other local banks
                           Mata uang                                                 168,153,557,467                                     168,153,557,467         Currency
Kreditur nama bank         Mata uang                                                 176,255,898,886                                     176,514,284,386         Currency         Creditor bank name

Catatan untuk utang bank jangka panjang                                                                                                                       Notes for long-term bank loan
                                                                            31 March 2023                               31 December 2022
Total utang bank, kotor                                                               176,255,898,886                               176,514,284,386                            Total bank loans, gross
   Total utang bank, bersih                                                           176,255,898,886                               176,514,284,386                             Total bank loan, net
      Liabilitas jangka panjang atas utang bank                                       176,255,898,886                               176,514,284,386                         Long-term bank loans
Page 27
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 28
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 29
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                                   31 March 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 Btpn Tbk        IDR                                               9,094,826,268                                      9,094,826,268                IDR        Bank Btpn Tbk
                     Mata uang                                         9,094,826,268                                      9,094,826,268           Currency
Bank lokal lainnya   IDR                                              74,206,969,992                                     74,206,969,992                IDR      Other local banks
                     Mata uang                                        74,206,969,992                                     74,206,969,992           Currency
Kreditur nama bank   Mata uang                                        83,301,796,260                                     83,301,796,260           Currency    Creditor bank name
Page 30
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 31
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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