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Financial statement Text extracted BIKE

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Page 1
Nomor Surat                      04/FA-SBI/IDX/VIII/2023
Nama Emiten                      PT Sepeda Bersama Indonesia Tbk
Kode Emiten                      BIKE
Perihal                          Penyampaian Laporan Keuangan Interim Auditan



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 :




   Dokumen ini merupakan dokumen resmi PT Sepeda Bersama Indonesia Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

              elektronik. PT Sepeda Bersama Indonesia 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                           PT Sepeda Bersama Indonesia                                   Entity name
                                       Tbk
Penjelasan perubahan nama dari akhir                                      Explanation of change in name from
periode laporan sebelumnya                                                  the end of the preceding reporting
                                                                                                           period
Kode entitas                           BIKE                                                          Entity code
Nomor identifikasi entitas             AB087                                       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                              E3. Leisure Goods                                               Subsector
Industri                               E32. Sport Equipment &                                            Industry
                                       Hobbies Goods
Subindustri                            E321. Sport Equipment &                                       Subindustry
                                       Hobbies Goods
Informasi pemegang saham                                                   Controlling shareholder information
                                       Individual WNI
pengendali
Jenis entitas                          Local Company - Indonesia                                   Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                    Type of listed securities
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal 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         Satuan Penuh / Full Amount                                     statements
keuangan
Jenis laporan atas laporan keuangan    Diaudit / Audited                 Type of report on financial statements
Jenis opini auditor                    Wajar Tanpa Modifikasian /                     Type of auditor's opinion
                                       Unqualified
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               Ya / Yes                                    Any Key Audit Matters Opinion
Jumlah Hal Audit Utama              1                                                 Total Key Audit Matters
Paragraf Hal Audit Utama            Evaluasi penurunan nilai                     Key Audit Matters Paragraph
                                    piutang usaha. Pada tanggal 30
                                    Juni 2023, Perusahaan
Page 3
                                      mencatat saldo piutang usaha
                                      sebesar Rp 128,68 miliar yang
                                      merupakan 51,80% dari total
                                      aset Perusahaan. Seperti
                                      dibahas pada Catatan 2e, 2g
                                      dan 5 atas laporan keuangan
                                      terlampir.Perusahaan
                                      menerapkan pendekatan yang
                                      disederhanakan dalam
                                      menghitung kerugian
                                      kreditekspektasian (KKE)
                                      piutang usaha, dengan
                                      menetapkan matriks penyisihan
                                      yang didasarkan pada
                                      pengalamankerugian kredit
                                      historisnya, analisa umur
                                      piutang usaha,dan disesuaikan
                                      dengan informasi yang bersifat
                                      perkiraanmasa depan (forward
                                      looking) yang spesifik untuk
                                      debitur dan lingkungan ekonomi
                                      terkait.
Tanggal laporan audit atau hasil                                          Date of auditor's opinion or result of
                                      2023-08-30
laporan review                                                                                    review report
Auditor tahun berjalan                Tjahjadi & Tamara                                   Current year auditor
Nama partner audit tahun berjalan                                          Name of current year audit signing
                                      Riani
                                                                                                        partner
Lama tahun penugasan partner yang                                           Number of years served as audit
                                      1
menandatangani                                                                                  signing partner
Auditor tahun sebelumnya              Jamaludin, Aria, Sukimto &                             Prior year auditor
                                      Rekan
Nama partner audit tahun sebelumnya                                          Name of prior year audit signing
                                      Wishnu Adi Nugroho
                                                                                                          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
                                         11,001,075          9,873,977
                                                                                      equivalents
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                    105,333,446,930     81,580,969,019
          ketiga                                                                       parties
          Piutang usaha pihak                                              Trade receivables
                                     23,350,616,736      4,479,640,921
          berelasi                                                             related parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                             Other receivables
                                         31,087,520          6,364,000
          berelasi                                                             related parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar         109,437,409,346     56,825,717,807   Current inventories
     Uang muka lancar                                                         Current advances
          Uang muka lancar                                                      Other current
                                       330,118,607         203,549,022
          lainnya                                                                   advances
     Pajak dibayar dimuka                                                  Current prepaid taxes
                                      6,228,013,139      1,681,295,882
     lancar
     Jumlah aset lancar             244,721,693,353    144,787,410,628     Total current assets
   Aset tidak lancar                                                             Non-current assets
     Aset pajak tangguhan              236,084,776         996,602,061        Deferred tax assets
     Aset tetap                                                               Property, plant, and
                                         95,716,048        105,320,155
                                                                                       equipment
       Aset hak guna                  2,162,738,208      2,500,272,234        Right of use assets
       Klaim atas pengembalian                                         Non-current claims for tax
                                      1,075,555,659
       pajak tidak lancar                                                                   refund
       Aset takberwujud selain                                            Intangible assets other
                                       134,406,250         186,576,042
       goodwill                                                                     than goodwill
       Jumlah aset tidak lancar       3,704,500,941      3,788,770,492 Total non-current assets
   Jumlah aset                      248,426,194,294    148,576,181,120                  Total assets
Liabilitas dan ekuitas                                                            Liabilities and equity
   Liabilitas                                                                               Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang bank jangka                                             Short term bank loans
                                      9,143,963,487      7,626,276,249
          pendek
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                             Trade payables
                                      3,871,412,127       8,090,432,173
              ketiga                                                            third parties
              Utang usaha pihak                                             Trade payables
                                    107,648,511,722       8,566,133,784
              berelasi                                                       related parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                           Other payables
                                       146,450,655         605,720,080
              ketiga                                                            third parties
          Uang muka                                                         Current advances
          pelanggan jangka                                                    from customers
          pendek
              Uang muka                                                   Current advances
              pelanggan jangka                                              from customers
                                       624,554,535         209,062,006
              pendek pihak                                                      third parties
              ketiga
Page 5
      Utang dividen               10,605,551,549                       Dividends payable
      Beban akrual jangka                                                Current accrued
                                      56,098,358         49,012,929
      pendek                                                                   expenses
      Utang pajak                   440,780,039         543,463,490        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           571,131,084         546,091,565             liabilities
         tahun atas liabilitas
         sewa pembiayaan
      Jumlah liabilitas                                                       Total current
                                 133,108,453,556     26,236,192,276
      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 finance
         panjang atas                                                     lease liabilities
                                   1,308,016,074      1,965,310,255
         liabilitas sewa
         pembiayaan
      Kewajiban imbalan                                                            Long-term
      pasca kerja jangka            586,922,501         270,242,366         post-employment
      panjang                                                              benefit obligations
      Jumlah liabilitas                                                   Total non-current
                                   1,894,938,575      2,235,552,621
      jangka panjang                                                                liabilities
  Jumlah liabilitas              135,003,392,131     28,471,744,897              Total liabilities
Ekuitas                                                                                        Equity
  Ekuitas yang                                                            Equity attributable to
  diatribusikan kepada                                                 equity owners of parent
  pemilik entitas induk                                                                      entity
      Saham biasa                 32,334,012,550     32,333,795,225          Common stocks
      Tambahan modal                                                        Additional paid-in
                                  41,596,761,044     41,592,701,413
      disetor                                                                           capital
      Cadangan pengukuran                                                          Reserve of
      kembali program              ( 71,524,286 )     ( 62,508,429 )     remeasurements of
      imbalan pasti                                                     defined benefit plans
      Saldo laba                                                         Retained earnings
      (akumulasi kerugian)                                                            (deficit)
         Saldo laba yang                                                     Appropriated
         telah ditentukan          3,425,000,000      2,425,000,000     retained earnings
         penggunaannya
         Saldo laba yang                                                  Unappropriated
         belum ditentukan         36,138,552,855     43,815,448,014     retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                     Total equity
      diatribusikan kepada                                          attributable to equity
                                 113,422,802,163    120,104,436,223
      pemilik entitas induk                                              owners of parent
                                                                                     entity
   Jumlah ekuitas                113,422,802,163    120,104,436,223               Total equity
Jumlah liabilitas dan                                                Total liabilities and equity
                                 248,426,194,294    148,576,181,120
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
                                       239,331,646,131       97,210,478,813
usaha
Beban pokok penjualan dan                                                            Cost of sales and revenue
                                     ( 225,677,773,629 )   ( 78,003,836,796 )
pendapatan
Jumlah laba bruto                        13,653,872,502      19,206,642,017                  Total gross profit
Beban penjualan                        ( 1,932,703,623 )     ( 616,129,351 )                   Selling expenses
Beban umum dan administrasi                                                        General and administrative
                                       ( 4,863,711,253 )    ( 1,453,020,119 )
                                                                                                       expenses
Beban bunga dan keuangan                 ( 481,158,392 )      ( 373,515,618 )        Interest and finance costs
Keuntungan (kerugian) selisih                                                     Gains (losses) on changes in
                                           121,668,669         ( 35,907,192 )
kurs mata uang asing                                                                    foreign exchange rates
Pendapatan lainnya                         154,876,558                                             Other income
Beban lainnya                              ( 3,745,612 )       ( 32,411,805 )                   Other expenses
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                          6,649,098,849      16,695,657,932
pajak penghasilan
Pendapatan (beban) pajak               ( 2,720,442,459 )    ( 3,343,102,786 )          Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                      Total profit (loss) from
                                          3,928,656,390      13,352,555,146
yang dilanjutkan                                                                      continuing operations
Jumlah laba (rugi)                        3,928,656,390      13,352,555,146                 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                  ( 9,015,857 )        128,522,567 remeasurement of defined
        manfaat pasti, setelah                                              benefit obligation, after tax
        pajak
        Jumlah pendapatan                                                                 Total other
        komprehensif lainnya                                                comprehensive income
        yang tidak akan                    ( 9,015,857 )        128,522,567          that will not be
        direklasifikasi ke laba                                              reclassified to profit or
        rugi, setelah pajak                                                            loss, after tax
    Jumlah pendapatan                                                       Total other comprehensive
    komprehensif lainnya,                  ( 9,015,857 )        128,522,567            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif             3,919,640,533      13,481,077,713     Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                        Profit (loss) attributable to
                                          3,928,656,390      13,352,555,146
    diatribusikan ke entitas induk                                                               parent entity
Laba rugi komprehensif yang                                                            Comprehensive income
dapat diatribusikan                                                                               attributable to
    Laba rugi komprehensif yang                                                      Comprehensive income
    dapat diatribusikan ke entitas        3,919,640,533      13,481,077,713      attributable to parent entity
    induk
Laba (rugi) per saham                                                              Earnings (loss) per share
    Laba per saham dasar                                                         Basic earnings per share
    diatribusikan kepada                                                             attributable to equity
Page 7
pemilik entitas induk                    owners of the parent entity
  Laba (rugi) per saham                  Basic earnings (loss) per
  dasar dari operasi yang   3.04   16.21   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
                                                                                                Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal
                                                 Saham biasa                                       kembali program            ditentukan               ditentukan          diatribusikan kepada         Ekuitas
                                                                          disetor
                                                                                                     imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                                                     Equity
                                                                                                                              earnings                 earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                           Balance before restatement at beginning of
                                                  32,333,795,225         41,592,701,413               ( 62,508,429 )          2,425,000,000           43,815,448,014          120,104,436,223        120,104,436,223
                                                                                                                                                                                                                                                               period
  Posisi ekuitas, awal periode                    32,333,795,225         41,592,701,413               ( 62,508,429 )          2,425,000,000           43,815,448,014          120,104,436,223        120,104,436,223     Equity position, beginning of the period
  Laba (rugi)                                                                                                                                          3,928,656,390            3,928,656,390          3,928,656,390                                     Profit (loss)
  Pendapatan komprehensif lainnya                                                                      ( 9,015,857 )                                                              ( 9,015,857 )          ( 9,015,857 )                Other comprehensive income
  Pembentukan cadangan umum                                                                                                   1,000,000,000          ( 1,000,000,000 )                                                               Allocation for general reserves
  Distribusi dividen kas                                                                                                                           ( 10,605,551,549 )       ( 10,605,551,549 )      ( 10,605,551,549 )               Distributions of cash dividends
  Pelaksanaan waran                                      217,325              4,059,631                                                                                             4,276,956               4,276,956                           Exercise of warrants
  Posisi ekuitas, akhir periode                   32,334,012,550         41,596,761,044               ( 71,524,286 )          3,425,000,000           36,138,552,855          113,422,802,163         113,422,802,163          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
                                                                                                Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal
                                                 Saham biasa                                       kembali program            ditentukan               ditentukan          diatribusikan kepada        Ekuitas
                                                                          disetor
                                                                                                     imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                                                    Equity
                                                                                                                              earnings                 earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                        Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                          Balance before restatement at beginning of
                                                  24,250,000,000                                       ( 9,155,243 )          2,425,000,000           27,510,344,949            54,176,189,706       54,176,189,706
                                                                                                                                                                                                                                                              period
  Posisi ekuitas, awal periode                    24,250,000,000                                       ( 9,155,243 )          2,425,000,000           27,510,344,949            54,176,189,706        54,176,189,706    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                         13,352,555,146            13,352,555,146        13,352,555,146                                    Profit (loss)
  Pendapatan komprehensif lainnya                                                                       128,522,567                                                                128,522,567           128,522,567                 Other comprehensive income
  Penerbitan saham biasa                           8,083,350,000         46,883,430,000                                                                                         54,966,780,000        54,966,780,000                  Issuance of common stocks
  Biaya emisi efek                                                     ( 5,299,045,390 )                                                                                      ( 5,299,045,390 )     ( 5,299,045,390 )                         Stock issuance costs
  Posisi ekuitas, akhir periode                   32,333,350,000         41,584,384,610                 119,367,324           2,425,000,000           40,862,900,095          117,325,002,029       117,325,002,029           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
                                    196,285,631,052        99,279,406,177
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 188,509,175,286 )   ( 134,032,318,529 )     goods and services
       jasa
       Pembayaran gaji dan                                                   Payments for salaries and
                                    ( 3,141,066,905 )     ( 1,707,964,492 )
       tunjangan                                                                             allowances
       Pembayaran kas lainnya                                                  Other cash payments for
                                    ( 2,144,358,090 )      ( 1,208,396,927 )
       untuk beban operasi                                                           operating activities
   Kas diperoleh dari                                                        Cash generated from (used
                                       2,491,030,771     ( 37,669,273,771 )
   (digunakan untuk) operasi                                                                in) operations
   Pembayaran bunga dari                                                      Interests paid from operating
                                      ( 381,605,931 )        ( 343,836,918 )
   aktivitas operasi                                                                               activities
   Penerimaan pengembalian                                                   Income taxes refunded (paid)
   (pembayaran) pajak                                                              from operating activities
                                    ( 3,042,818,422 )      ( 4,882,273,571 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas           151,130,946                               from operating activities
   operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                      ( 782,262,636 )    ( 42,895,384,260 )
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                       ( 18,574,460 )        ( 67,139,696 )
   aset tetap                                                               property, plant and equipment
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                       ( 18,574,460 )        ( 67,139,696 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                            activities
   Pembayaran liabilitas sewa                                                   Payments of finance lease
                                      ( 720,000,000 )       ( 720,000,000 )
   pembiayaan                                                                                     liabilities
   Penerimaan dari penerbitan                                                   Proceeds from issuance of
                                           4,276,956       54,966,780,000
   saham biasa                                                                            common stocks
   Pembayaran biaya emisi                                                      Payments of stock issuance
                                                            ( 279,045,390 )
   saham                                                                                              costs
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                      ( 715,723,044 )      53,967,734,610
   (digunakan untuk) aktivitas                                                       financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                  Total net increase (decrease)
                                    ( 1,516,560,140 )      11,005,210,654
bersih kas dan setara kas                                                    in cash and cash equivalents
Kas dan setara kas arus kas,                                                Cash and cash equivalents cash
                                    ( 7,616,402,272 )    ( 11,577,581,738 )
awal periode                                                                   flows, beginning of the period
Page 11
Kas dan setara kas arus kas,   ( 9,132,962,412 )   ( 572,371,084 )     Cash and cash equivalents
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 periode     Penambahan aset tetap          Aset tetap, akhir periode
                                                            Property, plant, and      Addition in property, plant,     Property, plant, and
                                                        equipment, beginning period         and equipment             equipment, end period
Nilai perolehan, kotor   Kendaraan bermotor, dimiliki                                                                                            Motor vehicle, directly owned       Carrying amount, gross
                                                                    101,161,500                                                 101,161,500
                         langsung
                         Peralatan Teknikal, dimiliki                                                                                            Technical Equipment, directly
                                                                    141,105,385                     18,574,460                  159,679,845
                         langsung                                                                                                                                        owned
                         Dimiliki langsung                          242,266,885                     18,574,460                  260,841,345                   Directly owned
                         Aset tetap                                                                                                                     Property, plant, and
                                                                    242,266,885                     18,574,460                  260,841,345
                                                                                                                                                                   equipment
Akumulasi depresiasi     Kendaraan bermotor, dimiliki                                                                                            Motor vehicle, directly owned Carrying amount, accumulated
                                                                      63,127,972                    12,287,582                    75,415,554
                         langsung                                                                                                                                                               depreciation
                         Peralatan Teknikal, dimiliki                                                                                            Technical Equipment, directly
                                                                      73,818,758                    15,890,985                    89,709,743
                         langsung                                                                                                                                        owned
                         Dimiliki langsung                          136,946,730                     28,178,567                  165,125,297                   Directly owned
                         Aset tetap                                                                                                                     Property, plant, and
                                                                    136,946,730                     28,178,567                  165,125,297
                                                                                                                                                                   equipment
Nilai perolehan          Aset tetap                                                                                                                     Property, plant, and               Carrying amount
                                                                    105,320,155                                                   95,716,048
                                                                                                                                                                   equipment
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                       Property, plant, and equipment
                                                         Aset tetap, awal periode     Penambahan aset tetap          Aset tetap, akhir periode
                                                            Property, plant, and      Addition in property, plant,     Property, plant, and
                                                        equipment, beginning period         and equipment             equipment, end period
Nilai perolehan, kotor   Kendaraan bermotor, dimiliki                                                                                            Motor vehicle, directly owned       Carrying amount, gross
                                                                      85,454,545                    15,706,955                  101,161,500
                         langsung
                         Peralatan Teknikal, dimiliki                                                                                            Technical Equipment, directly
                                                                      68,680,880                    72,424,505                  141,105,385
                         langsung                                                                                                                                        owned
                         Dimiliki langsung                          154,135,425                     88,131,460                  242,266,885                   Directly owned
                         Aset tetap                                                                                                                     Property, plant, and
                                                                    154,135,425                     88,131,460                  242,266,885
                                                                                                                                                                   equipment
Akumulasi depresiasi     Kendaraan bermotor, dimiliki                                                                                            Motor vehicle, directly owned Carrying amount, accumulated
                                                                      38,428,030                    24,699,942                    63,127,972
                         langsung                                                                                                                                                               depreciation
                         Peralatan Teknikal, dimiliki                                                                                            Technical Equipment, directly
                                                                      46,551,872                    27,266,886                    73,818,758
                         langsung                                                                                                                                        owned
                         Dimiliki langsung                            84,979,902                    51,966,828                  136,946,730                   Directly owned
                         Aset tetap                                                                                                                     Property, plant, and
                                                                      84,979,902                    51,966,828                  136,946,730
                                                                                                                                                                   equipment
Nilai perolehan          Aset tetap                                                                                                                     Property, plant, and               Carrying amount
                                                                      69,155,523                                                105,320,155
                                                                                                                                                                   equipment
Page 15
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 16
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year

30 June 2023

Aset hak guna                                                                                                                                                                    Right of use assets
                                                                                                                      Aset hak guna, periode
                                                   Aset hak guna, periode awal Penambahan aset hak guna
                                                                                                                                akhir
                                                   Right of use assets, beginning                                     Right of use assets, end
                                                                                    Addition in right of use assets
                                                               period                                                          period
Nilai perolehan, kotor   Bangunan, aset hak guna               3,191,983,017                                                   3,191,983,017     Building, right of use assets        Carrying amount, gross
                         Aset hak guna                         3,191,983,017                                                   3,191,983,017            Right of use assets
Akumulasi depresiasi     Bangunan, aset hak guna                 691,710,783                      337,534,026                  1,029,244,809     Building, right of use assets Carrying amount, accumulated
                         Aset hak guna                           691,710,783                      337,534,026                  1,029,244,809            Right of use assets                      depreciation
Nilai perolehan          Aset hak guna                         2,500,272,234                                                   2,162,738,208            Right of use assets                  Carrying amount
Page 17
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year

31 December 2022

Aset hak guna                                                                                                                                                                    Right of use assets
                                                                                                                      Aset hak guna, periode
                                                   Aset hak guna, periode awal Penambahan aset hak guna
                                                                                                                                akhir
                                                   Right of use assets, beginning                                     Right of use assets, end
                                                                                    Addition in right of use assets
                                                               period                                                          period
Nilai perolehan, kotor   Bangunan, aset hak guna               2,540,206,423                      651,776,594                  3,191,983,017     Building, right of use assets        Carrying amount, gross
                         Aset hak guna                         2,540,206,423                      651,776,594                  3,191,983,017            Right of use assets
Akumulasi depresiasi     Bangunan, aset hak guna                  41,642,728                      650,068,055                    691,710,783     Building, right of use assets Carrying amount, accumulated
                         Aset hak guna                            41,642,728                      650,068,055                    691,710,783            Right of use assets                      depreciation
Nilai perolehan          Aset hak guna                         2,498,563,695                                                   2,500,272,234            Right of use assets                  Carrying amount
Page 18
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 19
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                Notes for inventories
                                30 June 2023       31 December 2022
     Persediaan, kotor          109,847,190,514                            Inventories, gross
     Cadangan penurunan nilai                                         Allowance for impairment
                                 ( 409,781,168 )
     persediaan                                                                  of inventories
     Persediaan                 109,437,409,346                                    Inventories
     Persediaan lancar          109,437,409,346      56,825,717,807         Current inventories

Mutasi cadangan penurunan nilai                                 Movement of allowance for
persediaan                                                       impairment of inventories
                                30 June 2023       31 December 2022
Kenaikan/(penurunan) cadangan                                                 Increase/(decrease) for
penurunan nilai persediaan         409,781,168                            allowance for impairment of
                                                                                          inventories
Saldo akhir Penyisihan                                                 Allowance for Impairment of
                                   409,781,168
Penurunan Nilai Persediaan                                             Inventories, ending balance
Page 20
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 21
[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
Barang jadi awal             56,825,717,807   39,676,704,998 Beginning finish goods inventory
Pembelian barang jadi       278,699,246,336   74,333,973,755 Purchased finish goods inventory
Barang jadi akhir           109,847,190,514   36,006,841,957    Ending finish goods inventory
Beban pokok penjualan dan                                        Cost of sales and revenue
                            225,677,773,629   78,003,836,796
pendapatan
Page 22
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 23
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 24
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 25
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 26
[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
                                       pendek, nilai dalam     Utang bank jangka pendek   pendek, nilai dalam     Utang bank jangka pendek
                                         mata uang asing                                    mata uang asing
                                       Short-term bank loan,                              Short-term bank loan,
                                         amount in foreign       Short term bank loans      amount in foreign       Short term bank loans
                                              currency                                           currency
Bank Central Asia Tbk   IDR                                            9,143,963,487                                      7,626,276,249                IDR   Bank Central Asia Tbk
                        Mata uang                                      9,143,963,487                                      7,626,276,249           Currency
Kreditur nama bank      Mata uang                                      9,143,963,487                                      7,626,276,249           Currency     Creditor bank name
Page 27
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 28
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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